{"id":45343,"date":"2024-08-16T10:11:07","date_gmt":"2024-08-16T04:41:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aep-investments-mauritius-ltd-v-asst-cit-it-2023108-itr-37-delhitrib\/"},"modified":"2024-08-16T10:11:07","modified_gmt":"2024-08-16T04:41:07","slug":"aep-investments-mauritius-ltd-v-asst-cit-it-2023108-itr-37-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aep-investments-mauritius-ltd-v-asst-cit-it-2023108-itr-37-delhitrib\/","title":{"rendered":"AEP Investments (Mauritius) Ltd. v. Asst. CIT (IT) (2023)108 ITR 37 (Delhi)(Trib)"},"content":{"rendered":"<p>Assessee, a non-resident having no assets in India. Tribunal held that to secure interest of\u00a0 revenue the\u00a0 assessee \u00a0is directed to furnish a bank guarantee covering 20 Per Cent. of\u00a0 outstanding demand.Bank guarantee shall be furnished before Assessing Officer on or\u00a0 before 31-10-2023.Recovery of\u00a0 outstanding demand shall remain stayed for a period of\u00a0 180 days from date the\u00a0 order or\u00a0 till disposal of \u00a0appeal, whichever is\u00a0 earlier.\u00a0 (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2A): Appellate Tribunal-Stay-Non-Resident having no assets in India-Directed to furnish a bank guarantee covering 20 Per Cent-Recovery of  outstanding demand shall remain stayed for a period of  180 days from date of  this order or till disposal of appeal, whichever ever is   earlier. [S. 226]  <\/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-45343","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bNl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45343","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=45343"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45343\/revisions"}],"predecessor-version":[{"id":45344,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45343\/revisions\/45344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}