{"id":6279,"date":"2019-08-01T07:56:35","date_gmt":"2019-08-01T07:56:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/citit-v-shanghai-electric-group-co-ltd-2019-105-taxmann-com-311-263-taxman-476-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-shanghai-electric-group-co-ltd-2019-2\/"},"modified":"2019-08-01T07:56:35","modified_gmt":"2019-08-01T07:56:35","slug":"citit-v-shanghai-electric-group-co-ltd-2019-105-taxmann-com-311-263-taxman-476-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-shanghai-electric-group-co-ltd-2019-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-shanghai-electric-group-co-ltd-2019-105-taxmann-com-311-263-taxman-476-delhi-hc-editorial-slp-is-granted-to-the-revenue-citit-v-shanghai-electric-group-co-ltd-2019-2\/","title":{"rendered":"CIT(IT)  v. Shanghai Electric Group Co. Ltd. (2019) 105 taxmann.com 311 \/ 263 Taxman 476  (Delhi) (HC)  Editorial: SLP is granted to the  revenue, CIT(IT)  v. Shanghai Electric Group Co. Ltd. (2019) 263 Taxman 475 (SC)"},"content":{"rendered":"<p>High Court decided issue regarding interest payable under S. 234B in assessee&#8217;s favour. Followed CIT(IT) v. Shanghai Electric Group Co. Ltd. In [ITA No. 409-410 of 2018, dt. 9-4-2018 and also DIT v. Jacabs Civil Incorporated ( 2001) 330 ITR 578 ( Delhi) (HC)\u00a0 , DIT v. GE Packaged Power inc ( 2015) 373 ITR 65\u00a0 (Delhi) (HC) CIT v. ZTE Corporation ( 2017) 392 ITR 80 ( Delhi) (HC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest-Advance tax\u2013Non-resident-,Entire tax was to be deducted at source -Not liable to pay interest for failure to pay advance tax.<\/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-6279","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Dh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6279","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=6279"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6279\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}