{"id":10007,"date":"2020-02-20T05:36:08","date_gmt":"2020-02-20T05:36:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2020-180-itd-300-delhi-trib\/"},"modified":"2020-02-20T05:36:08","modified_gmt":"2020-02-20T05:36:08","slug":"bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2020-180-itd-300-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2020-180-itd-300-delhi-trib\/","title":{"rendered":"Bank of Tokyo-Mitsubishi UFJ Ltd. v. DCIT (2020) 180 ITD 300 (Delhi) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that where amount of refund granted to assessee for earlier period was adjusted against outstanding demand for relevant year, no interest was leviable under S. 234D of the Act. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234D : Interest on excess refund\u2013Deduction  of tax at source-Refund granted for earlier period was adjusted against outstanding demand of relevant year\u2013No interest is leviable. [S. 234B]<\/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-10007","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Bp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10007","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=10007"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10007\/revisions"}],"predecessor-version":[{"id":10008,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10007\/revisions\/10008"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}