{"id":631,"date":"2018-05-04T00:41:22","date_gmt":"2018-05-04T00:41:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib\/"},"modified":"2019-04-21T04:55:14","modified_gmt":"2019-04-21T04:55:14","slug":"heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/heddle-knowledge-p-ltd-v-ito-2018-169-itd-304-mum-trib\/","title":{"rendered":"Heddle  Knowledge (P.) Ltd.  v. ITO  (2018) 169 ITD 304\/ 169 DTR 396\/ 195 TTJ 536  (Mum)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee ,the Tribunal held that ; assessee&#8217;s failure to pay self-assessment tax within stipulated period, in view of fact that amended section 140A(3) with effect from 1-4-1989 levy of penalty was held to be not justified . ( AY. 2009 -10)( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax -Book profit- In view of Explanation 1(v) of sub-section (1) of S. 234B, MAT credit has to be allowed from &#8216;assessed tax&#8217; and, thereafter, interest to be computed [<\/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-631","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ab","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/631","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=631"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/631\/revisions"}],"predecessor-version":[{"id":5035,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/631\/revisions\/5035"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}