{"id":488,"date":"2018-04-30T07:22:19","date_gmt":"2018-04-30T07:22:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bank-of-baroda-v-dcit-2018-168-itd-180-ahd-trib\/"},"modified":"2018-04-30T07:22:19","modified_gmt":"2018-04-30T07:22:19","slug":"bank-of-baroda-v-dcit-2018-168-itd-180-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-baroda-v-dcit-2018-168-itd-180-ahd-trib\/","title":{"rendered":"Bank of Baroda.  v. DCIT (2018) 168 ITD 180 (Ahd)  (Trib.)"},"content":{"rendered":"<p>The AO charged the interest under S.201(1A) for two months, i.e., September and October . On appeal the Tribunal held that ;  interest was to be levied only for actual period of delay, i.e., from date on which tax was deducted and till date on which tax was deposited, only if such a period exceeds one month however, interest would be levied even for delay of a day.  ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay \u2013Interest is to be levied only from date on which tax was deducted and till date on which tax was deposited, only if such a period exceeds one month however interest would be levied even for delay of a day. [ S. 194A, 201(IA) ]<\/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-488","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/488","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=488"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/488\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}