{"id":22152,"date":"2021-10-05T18:06:32","date_gmt":"2021-10-05T12:36:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/travelport-global-distribution-system-bv-v-citit-2021-435-itr-684-delhihc\/"},"modified":"2021-10-05T18:06:32","modified_gmt":"2021-10-05T12:36:32","slug":"travelport-global-distribution-system-bv-v-citit-2021-435-itr-684-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/travelport-global-distribution-system-bv-v-citit-2021-435-itr-684-delhihc\/","title":{"rendered":"Travelport Global Distribution System Bv v. CIT(IT) (2021) 435 ITR 684 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee filed rectification u\/s 154 for grant of interest on refund of tax deducted at source. The application was not processed by the AO. On writ the court directed the concerned officer to consider the pending applications filed by the assessee under section\u00a0154\u00a0and take consequential steps. (AY. 2012-13, 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Interest on refund of  tax deducted at  source-Directions issued to consider pending applications. [S. 237, 244A, Art. 226 <\/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-22152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Li","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22152","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=22152"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22152\/revisions"}],"predecessor-version":[{"id":22153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22152\/revisions\/22153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}