{"id":11026,"date":"2020-04-02T07:34:54","date_gmt":"2020-04-02T07:34:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bajrang-lal-naredi-v-ito-2020-77-itr-91-sn-203-ttj-925-ranchitrib\/"},"modified":"2021-06-12T10:13:45","modified_gmt":"2021-06-12T04:43:45","slug":"bajrang-lal-naredi-v-ito-2020-77-itr-91-sn-203-ttj-925-ranchitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bajrang-lal-naredi-v-ito-2020-77-itr-91-sn-203-ttj-925-ranchitrib\/","title":{"rendered":"Bajrang Lal Naredi v. ITO (2020) 77 ITR 91 (SN) \/ 203 TTJ 925 \/ 187 DTR 49 (Ranchi)(Trib.)"},"content":{"rendered":"<p>Tribunal held hat interest under S.\u00a0234A\u00a0and\u00a0234B\u00a0was chargeable with reference to the returned income and not the assessed income. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234A : Interest-Default in furnishing return of income-Advance tax\u2013Interest is chargeable  is  with reference to returned income and not assessed income. [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-11026","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11026","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=11026"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11026\/revisions"}],"predecessor-version":[{"id":19213,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11026\/revisions\/19213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}