{"id":60365,"date":"2026-06-05T09:33:42","date_gmt":"2026-06-05T04:03:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/orion-security-solutions-pvt-ltd-v-dy-cit-2023-155-taxmann-com-411-2025-483-itr-209-delhihc\/"},"modified":"2026-06-05T09:33:42","modified_gmt":"2026-06-05T04:03:42","slug":"orion-security-solutions-pvt-ltd-v-dy-cit-2023-155-taxmann-com-411-2025-483-itr-209-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/orion-security-solutions-pvt-ltd-v-dy-cit-2023-155-taxmann-com-411-2025-483-itr-209-delhihc\/","title":{"rendered":"Orion Security Solutions Pvt. Ltd. v.Dy. CIT [2023] 155 taxmann.com 411 \/ (2025) 483 ITR 209 (Delhi)(HC)"},"content":{"rendered":"<p>Held, that the Revenue had to refund the amount, which was in excess of 20 per cent. of Rs. 44,10,05,569 after carrying out the requisite verifications. The amounts already collected by tax deducted at source and tax collected at source would have to be adjusted against the amount arrived at by applying the rate of 20 per cent, against tax crystallised in terms of the assessment order (AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal before CIT(A)-20 per cent of demand Computation of such amount-Amounts deducted and collected at source to be factored-The Assessing Officer could not have recovered more than 20 per cent of demand.  [S. 156, 246A, 250, Art. 226] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60365","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fHD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60365","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=60365"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60365\/revisions"}],"predecessor-version":[{"id":60366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60365\/revisions\/60366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}