{"id":1127,"date":"2018-05-31T13:26:58","date_gmt":"2018-05-31T13:26:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/a-kuberan-v-ccit-2018-254-taxman-189-mad-hc\/"},"modified":"2018-05-31T13:26:58","modified_gmt":"2018-05-31T13:26:58","slug":"a-kuberan-v-ccit-2018-254-taxman-189-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-kuberan-v-ccit-2018-254-taxman-189-mad-hc\/","title":{"rendered":"A. Kuberan v. CCIT (2018) 254 Taxman 189 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the court held that; Disclosure \u00a0was made after the search action rejection of application for waiver of interest was held to be justified\u00a0 .Right to claim waiver of interest isnot a statutory right given to assessee but based on Circular No. 400\/29\/2002 and, therefore, strict interpretation of said circular has to be done.(AY. 1989-90 &amp; 1990-91)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234A : Interest &#8211; Default in furnishing return of income \u2013 Disclosure  was made after the search action rejection of application for waiver of interest was held to be justified [ S.119, 132(4), 234B 234C  ]<\/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-1127","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ib","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1127","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=1127"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1127\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}