{"id":27822,"date":"2022-06-26T22:41:34","date_gmt":"2022-06-26T17:11:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-acit-2021-214-ttj-738-208-dtr-363-2022-193-itd-34-mum-trib\/"},"modified":"2022-06-26T22:41:34","modified_gmt":"2022-06-26T17:11:34","slug":"kotak-mahindra-bank-ltd-v-acit-2021-214-ttj-738-208-dtr-363-2022-193-itd-34-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-acit-2021-214-ttj-738-208-dtr-363-2022-193-itd-34-mum-trib\/","title":{"rendered":"Kotak Mahindra Bank Ltd. v. ACIT (2021) 214 TTJ 738 \/ 208 DTR 363 \/ (2022) 193 ITD 34 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Settlement Commission passed the final order u\/s 245D(4) in March\u00a0 2008. The total amount of refunds determined by the ITSC which was granted to the assessee after a delay of 98 months, the assessee is eligible to receive interest under\u00a0 section 244A of the Act. (AY. 1994-95 to 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund-Interest on refunds-Settlement commission-Total amount refunds determined by the ITSC which has been granted after delay of 98 months-Eligible to receive the interest.  [S. 240, 245D(4)] <\/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-27822","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7eK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27822","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=27822"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27822\/revisions"}],"predecessor-version":[{"id":27823,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27822\/revisions\/27823"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}