{"id":49877,"date":"2025-01-12T17:52:05","date_gmt":"2025-01-12T12:22:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/honda-r-d-india-p-ltd-v-acit-2024-207-itd-278-231-ttj-954-242-dtr-154-delhi-trib\/"},"modified":"2025-01-12T17:52:05","modified_gmt":"2025-01-12T12:22:05","slug":"honda-r-d-india-p-ltd-v-acit-2024-207-itd-278-231-ttj-954-242-dtr-154-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/honda-r-d-india-p-ltd-v-acit-2024-207-itd-278-231-ttj-954-242-dtr-154-delhi-trib\/","title":{"rendered":"Honda R &#038; D (India) (P.) Ltd. v. ACIT (2024) 207 ITD 278\/231 TTJ 954\/242 DTR 154 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 date of uploading DRP order on ITBA portal was 27-4-2022, assessment had to be completed on 31-5-2022 but assessment having been completed on 30-6-2022 was time barred, null and void.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Limitation period-Date of uploading DRP order on ITBA portal was 27-4-2022-Assessment  completed on 30-6-2022 is  time barred as  null and void. [S. 143(3), 144C((13), Information Technology Act, 2000, S.13] <\/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-49877","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cYt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49877","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=49877"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49877\/revisions"}],"predecessor-version":[{"id":49878,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49877\/revisions\/49878"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}