{"id":3764,"date":"2019-01-26T03:45:42","date_gmt":"2019-01-26T03:45:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/trimurty-buildcon-p-ltd-v-dcit-2019-174-itd-252-jaipur-trib\/"},"modified":"2019-01-26T03:45:42","modified_gmt":"2019-01-26T03:45:42","slug":"trimurty-buildcon-p-ltd-v-dcit-2019-174-itd-252-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/trimurty-buildcon-p-ltd-v-dcit-2019-174-itd-252-jaipur-trib\/","title":{"rendered":"Trimurty Buildcon (P.) Ltd.  v. DCIT (2019) 174 ITD 252  (Jaipur)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the\u00a0 assessee the Tribunal held that ,amendment to provisions of S. 200A with effect from 1-6-2015\u00a0 levying fees is\u00a0 prospective operation, therefore, AO while processing TDS statements for period prior to 1-6-2015 cannot levy the fee. ( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E:  Fee-Default in furnishing the statements- Amendment to S.  200A with effect from 1-6-2015 empowering AO levying fees under  234E is prospective- Processing TDS statements for period prior to 1-6-2015  fee cannot be charged .[ S.200A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3764","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3764"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3764\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}