{"id":45521,"date":"2024-08-18T09:48:48","date_gmt":"2024-08-18T04:18:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nirav-bipinbhai-vaghasiya-v-ito-2023-223-ttj-5-uo-smcsurattrib\/"},"modified":"2024-08-18T09:48:48","modified_gmt":"2024-08-18T04:18:48","slug":"nirav-bipinbhai-vaghasiya-v-ito-2023-223-ttj-5-uo-smcsurattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nirav-bipinbhai-vaghasiya-v-ito-2023-223-ttj-5-uo-smcsurattrib\/","title":{"rendered":"Nirav Bipinbhai Vaghasiya v. ITO (2023) 223 TTJ 5 (UO) (SMC)(Surat)(Trib)"},"content":{"rendered":"<p>Held that the assessee has not filed the declaration therefore directed to file an application under section. 199 read with Rule 37BA of the Act. Matter remanded. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source-Credit for tax deducted-Firm-Partner-Sale of immoveable property-Failure to file declaration-Directed to file an application under section. 199 read with Rule 37BA of the Act. [R. 37BA] <\/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-45521","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bQd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45521","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=45521"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45521\/revisions"}],"predecessor-version":[{"id":45522,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45521\/revisions\/45522"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}