{"id":4687,"date":"2019-04-04T07:04:38","date_gmt":"2019-04-04T07:04:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anad-farmers-service-cooperative-bank-ltd-v-cbdt-2018-100-taxmann-com-97-259-taxman-406-ker-hc-editorial-slp-of-assessee-is-dismissed-anad-farmers-service-cooperative-bank-ltd-v-cbdt-2\/"},"modified":"2019-04-04T07:04:38","modified_gmt":"2019-04-04T07:04:38","slug":"anad-farmers-service-cooperative-bank-ltd-v-cbdt-2018-100-taxmann-com-97-259-taxman-406-ker-hc-editorial-slp-of-assessee-is-dismissed-anad-farmers-service-cooperative-bank-ltd-v-cbdt-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anad-farmers-service-cooperative-bank-ltd-v-cbdt-2018-100-taxmann-com-97-259-taxman-406-ker-hc-editorial-slp-of-assessee-is-dismissed-anad-farmers-service-cooperative-bank-ltd-v-cbdt-2\/","title":{"rendered":"Anad Farmers Service Cooperative Bank Ltd. v. CBDT (2018) 100 taxmann.com 97\/259 Taxman 406  (Ker.)(HC) Editorial : SLP of assessee  is dismissed, Anad Farmers Service Cooperative Bank Ltd. v. CBDT (2018) 259 Taxman 405 (SC)"},"content":{"rendered":"<p>In appellate proceedings Commissioner (Appeal) granted a stay on condition of payment of 50 per cent of amount of demand .Single Judge reduced said demand to 20 per cent. Division Bench finding that assessee was institution in co-operative sector and its members were from general public as also from marginalised sections, held that assessee was required to make a deposit of one per cent of tax demanded during pendency of appellate proceedings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery\u2013Stay\u2013Pendency of appeal before CIT(A)- Directed to deposit only 1% of tax demanded during pendency of appellate Proceedings. [S. 68, 250]<\/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-4687","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1dB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4687","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=4687"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4687\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}