{"id":2135,"date":"2010-10-12T18:18:34","date_gmt":"2010-10-12T12:48:34","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=2135"},"modified":"2010-10-12T18:18:34","modified_gmt":"2010-10-12T12:48:34","slug":"cit-vs-bajaj-hindustan-bombay-high-court-as-s-234d-was-inserted-w-e-f-1-6-2003-it-is-not-retrospective","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-bajaj-hindustan-bombay-high-court-as-s-234d-was-inserted-w-e-f-1-6-2003-it-is-not-retrospective\/","title":{"rendered":"CIT vs. Bajaj Hindustan (Bombay High Court)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=266\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=266&varname2=bajaj_hindustan_234D.pdf'; }, 100)\" ><strong>Click here to download the judgement (bajaj_hindustan_234D.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong>As S. 234D was inserted w.e.f. 1.6.2003, it is not retrospective<br \/>\n<\/strong><\/p>\n<p>In answer to the question raised by the department as whether interest u\/s 234D can be charged in respect of refunds granted prior to 1.6.2003 it was held that <strong>as s. 234D came on the statute w.e.f. 1.6.2003, it did not have retrospective effect<\/strong>. <\/p>\n<div class=\"journal2\">\n <strong>Note<\/strong>: The same view has been taken by the Delhi High Court in <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/dit-vs-jacabs-civil-incorporated-delhi-high-court-non-residents-are-not-liable-to-pay-interest-us-234b-s-234d-applies-from-ay-2004-05-and-is-not-retrospective\/\">DIT vs. Jacabs Civil Incorporated<\/a><\/strong> affirming <strong>Ekta Promoters<\/strong> 305 ITR 1 (SB) (Del)\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In answer to the question raised by the department as whether interest u\/s 234D can be charged in respect of refunds granted prior to 1.6.2003 it was held that <strong>as s. 234D came on the statute w.e.f. 1.6.2003, it did not have retrospective effect<\/strong><\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/cit-vs-bajaj-hindustan-bombay-high-court-as-s-234d-was-inserted-w-e-f-1-6-2003-it-is-not-retrospective\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","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":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-2135","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=2135"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/2135\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=2135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=2135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=2135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}