{"id":23922,"date":"2022-01-11T13:18:48","date_gmt":"2022-01-11T07:48:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gateway-terminals-india-pvt-ltd-v-dcit-190-itd-220-mum-trib\/"},"modified":"2022-01-11T13:18:48","modified_gmt":"2022-01-11T07:48:48","slug":"gateway-terminals-india-pvt-ltd-v-dcit-190-itd-220-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gateway-terminals-india-pvt-ltd-v-dcit-190-itd-220-mum-trib\/","title":{"rendered":"Gateway Terminals India Pvt. Ltd. v. DCIT 190 ITD 220 (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the application the Tribunal held that\u00a0 whether\u00a0 interest on income tax refund and interest on fixed deposits can be taken in to while computing the deduction under section 80IA being debatable, it cannot be considered as mistake apparent on record. Rectification application was dismissed. \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Industrial undertaking-Infrastructure  development-Interest on income tax refund and interest on fixed deposits-No power of review-Rectification application was rejected. [S. 80IA] <\/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-23922","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23922","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=23922"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23922\/revisions"}],"predecessor-version":[{"id":23923,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23922\/revisions\/23923"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}