{"id":48995,"date":"2024-12-17T16:06:32","date_gmt":"2024-12-17T10:36:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandeep-jagdishchandra-dave-v-pcit-2024109-itr-77-snahd-trib\/"},"modified":"2024-12-17T16:06:32","modified_gmt":"2024-12-17T10:36:32","slug":"sandeep-jagdishchandra-dave-v-pcit-2024109-itr-77-snahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandeep-jagdishchandra-dave-v-pcit-2024109-itr-77-snahd-trib\/","title":{"rendered":"Sandeep Jagdishchandra Dave v. PCIT (2024)109 ITR 77 (SN)(Ahd) (Trib)"},"content":{"rendered":"<p>Held that failure to verify certificate of no deduction of\u00a0 tax at source or verify details, late deposit of\u00a0 Employees\u2019 contribution to Provident Fund and employees\u2019 State Insurance. Revision is justified.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify certificate of no deduction of  tax at source or verify details-Late deposit of  Employees\u2019 contribution to Provident Fund and employees\u2019 State Insurance-Revision is justified.[S. 36((1))(va), 43B, 197]<\/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-48995","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cKf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48995","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=48995"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48995\/revisions"}],"predecessor-version":[{"id":48996,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48995\/revisions\/48996"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}