{"id":54390,"date":"2025-05-19T06:35:48","date_gmt":"2025-05-19T01:05:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/standard-chartered-bank-singapore-ltd-v-dcit2024-bcaj-october-p-52-mum-trib\/"},"modified":"2025-05-19T06:35:48","modified_gmt":"2025-05-19T01:05:48","slug":"standard-chartered-bank-singapore-ltd-v-dcit2024-bcaj-october-p-52-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/standard-chartered-bank-singapore-ltd-v-dcit2024-bcaj-october-p-52-mum-trib\/","title":{"rendered":"Standard Chartered Bank ( Singapore ) Ltd v. DCIT(2024) BCAJ -October -P .52 ( Mum)( Trib)"},"content":{"rendered":"<p>Held that for failure on the part of the payer to deduct tax at source the assessee cannot be penalised for levy of interest .\u00a0 ( AY. 2021 -22) ( ITA No. 2505 \/Mum\/ 2024 dt . 14 -8 -2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234C : Interest &#8211; Deferment of advance tax -Failure of the payer to deduct tax source \u2013 Interest on certain bonds and Government securities \u2013   Assessee can not be penalised by levy of interest . [ S. 143(1), 194LD ] <\/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-54390","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54390","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=54390"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54390\/revisions"}],"predecessor-version":[{"id":54391,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54390\/revisions\/54391"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}