{"id":8390,"date":"2019-11-29T09:13:45","date_gmt":"2019-11-29T09:13:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/syndicate-bank-v-acit-2019-179-itd-178-bang-trib\/"},"modified":"2021-06-27T17:53:06","modified_gmt":"2021-06-27T12:23:06","slug":"syndicate-bank-v-acit-2019-179-itd-178-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/syndicate-bank-v-acit-2019-179-itd-178-bang-trib\/","title":{"rendered":"Syndicate Bank. v. ACIT  (2019) 179 ITD 178 \/ (2020) 190 DTR 354\/ 204 TTJ 118 (Bang)   (Trib.)"},"content":{"rendered":"<p><!--more--><\/p>\n<p>Assessee Bank paid Leave travel allowance (LTA) to its employees without deducting tax at source .AO held that when travel was outside India irrespective of fact that ultimate destination was India, tax ought to have been deducted at source. \u00a0\u00a0Assessee was held to be an assessee in default under S. 200(1) and 201(1A) of the Act .AO levied the penalty .The Tribunal held that \u00a0assessee was under a bona fide belief that if employee&#8217;s final destination was in India, irrespective of fact that en-route journey was out of India, LTA was exempt. Accordingly the penalty levied was deleted . (AY. 2011-12 to 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271C : Penalty &#8211; Failure to deduct at source \u2013 Leave travel allowance \u2013 Bona fide  belief \u2013 levy of penalty is held to be not justified .[ S.192,  201(1), 201(1) (A)  ]<\/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-8390","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2bk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8390","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=8390"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8390\/revisions"}],"predecessor-version":[{"id":19708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8390\/revisions\/19708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}