{"id":42389,"date":"2024-05-04T15:21:20","date_gmt":"2024-05-04T09:51:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yes-bank-ltd-v-add-cit-tds-2023101-itr-13-sn-dehradun-trib-2\/"},"modified":"2024-05-04T15:21:20","modified_gmt":"2024-05-04T09:51:20","slug":"yes-bank-ltd-v-add-cit-tds-2023101-itr-13-sn-dehradun-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yes-bank-ltd-v-add-cit-tds-2023101-itr-13-sn-dehradun-trib-2\/","title":{"rendered":"Yes Bank Ltd. v Add. CIT (TDS) (2023)101 ITR 13 (SN) (Dehradun) (Trib)"},"content":{"rendered":"<p>Held, that the depositor had been formed by an Act of the State Legislature and was a non-taxable entity. Hence no penalty was leviable on the assessee-bank under section\u00a0271C. (AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271C : Penalty-Failure to deduct at source-Interest payable to Uttarakhand Environment Protection and Pollution Control Board on FDs with the assessee-Board not a taxable entity, established under Central Act-Penalty not leviable. [S. 194A(3)(iii)(f), Notification No. S. O. 3489(E), Dated 22-10-1970.]<\/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":[21],"tags":[],"class_list":["post-42389","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b1H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42389","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=42389"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42389\/revisions"}],"predecessor-version":[{"id":42390,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42389\/revisions\/42390"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}