{"id":27141,"date":"2022-05-21T11:20:53","date_gmt":"2022-05-21T05:50:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/infosys-bpo-ltd-v-dcit-2022-192-itd-94-bangaloretrib\/"},"modified":"2023-02-15T14:38:59","modified_gmt":"2023-02-15T09:08:59","slug":"infosys-bpo-ltd-v-dcit-2022-192-itd-94-bangaloretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infosys-bpo-ltd-v-dcit-2022-192-itd-94-bangaloretrib\/","title":{"rendered":"Infosys BPO Ltd. v. DCIT (2022) 192 ITD 94 \/ \/ 217 TTJ 478\/ 214 DTR 89 (Bang)(Trib.)"},"content":{"rendered":"<p>Held that on excess deduction of ta at source, the assessee is entitled to interest on refund.(AY. 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund-Interest on refunds-Excess tax deduction at source&#8211;Entitled to interest on refund of excess deduction of tax at source under section 195 of the Act.<\/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-27141","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-73L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27141","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=27141"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27141\/revisions"}],"predecessor-version":[{"id":32806,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27141\/revisions\/32806"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}