{"id":20436,"date":"2021-07-21T11:23:17","date_gmt":"2021-07-21T05:53:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-bank-of-india-2020-114-taxmann-com-188-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-bank-of-india-2020-270-taxman-89-sc\/"},"modified":"2021-07-21T11:23:17","modified_gmt":"2021-07-21T05:53:17","slug":"pcit-v-bank-of-india-2020-114-taxmann-com-188-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-bank-of-india-2020-270-taxman-89-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bank-of-india-2020-114-taxmann-com-188-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-bank-of-india-2020-270-taxman-89-sc\/","title":{"rendered":"PCIT v. Bank of India [2020] 114 taxmann.com 188 (Bom.)(HC) Editorial: SLP is granted to the revenue, PCIT v. Bank of India (2020) 270 Taxman 89 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was correct in law, in holding that interest u\/s 244A is to be allowed on the self-assessment tax refunded to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund-Interest on refunds-Self assessment tax-Entitle to interest on refund. [S. 156, 244(1)(b)]  <\/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":[21],"tags":[],"class_list":["post-20436","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20436","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=20436"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20436\/revisions"}],"predecessor-version":[{"id":20437,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20436\/revisions\/20437"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}