{"id":54388,"date":"2025-05-19T06:33:31","date_gmt":"2025-05-19T01:03:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dream-design-and-display-india-pvt-ltd-v-dcit-2024-bcaj-november-p-48-delhi-trib\/"},"modified":"2025-05-19T06:33:31","modified_gmt":"2025-05-19T01:03:31","slug":"dream-design-and-display-india-pvt-ltd-v-dcit-2024-bcaj-november-p-48-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dream-design-and-display-india-pvt-ltd-v-dcit-2024-bcaj-november-p-48-delhi-trib\/","title":{"rendered":"Dream Design and Display India Pvt Ltd v. DCIT ( 2024) BCAJ \u2013 November \u2013 P. 48 ( Delhi)( Trib)"},"content":{"rendered":"<p>Tribunal held that demand raised with reference to section 234E of the Act cannot be countenanced in terms of the pre -amended provision of S.200A and hence quashed .\u00a0\u00a0 Before amendment by the Finance Act , 2015 \u2013 w. e.f. Ist June 2015\u00a0 did not permit levy of fee under section 234E , for delay in filing quarterly statements , while processing the quarterly statements .\u00a0 ( AY. 2013 -14)( ITA No. 634 to 639 \/ Del \/ 2024 dt 11-10- 2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.200A: Processing of statements of tax deducted at source \u2013 Before amendment by the Finance Act , 2015 \u2013 w. e.f. Ist June 2015  did not permit levy of fee under section 234E , for delay in filing quarterly statements , while processing the quarterly statements . [ S. 234E ]<\/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-54388","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54388","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=54388"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54388\/revisions"}],"predecessor-version":[{"id":54389,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54388\/revisions\/54389"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}