{"id":4968,"date":"2019-04-18T12:49:26","date_gmt":"2019-04-18T12:49:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/state-bank-of-india-v-ito-tds-2018-195-ttj-6-uo-agratrib\/"},"modified":"2019-04-18T12:49:26","modified_gmt":"2019-04-18T12:49:26","slug":"state-bank-of-india-v-ito-tds-2018-195-ttj-6-uo-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/state-bank-of-india-v-ito-tds-2018-195-ttj-6-uo-agratrib\/","title":{"rendered":"State Bank of  India  v. ITO (TDS) (2018) 195 TTJ 6 (UO)  (Agra)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that prior \u00a02\u201406 2015, there was no enabling provision in Act u\/s 200A for raising demand in respect of levy of fee u\/s 234E. Accordingly the issue was restored back to CIT(A) to decide a fresh.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-in the absence of enabling provisions u\/s. 200A,  levy of late fee is not valid- Matter remanded. [S. 200A]<\/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-4968","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1i8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4968","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=4968"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4968\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}