{"id":28564,"date":"2022-07-18T17:37:28","date_gmt":"2022-07-18T12:07:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ingenico-international-india-pvt-ltd-v-jcit-2022-444-itr-236-delhihc\/"},"modified":"2022-07-18T17:37:28","modified_gmt":"2022-07-18T12:07:28","slug":"ingenico-international-india-pvt-ltd-v-jcit-2022-444-itr-236-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ingenico-international-india-pvt-ltd-v-jcit-2022-444-itr-236-delhihc\/","title":{"rendered":"Ingenico International India Pvt. Ltd. v. JCIT (2022) 444 ITR 236 (Delhi)(HC)"},"content":{"rendered":"<p>In an earlier petition the court in its order dated March 18, 2021 had directed the Department to refund to the assessee under section\u00a0237\u00a0of the\u00a0Income-tax Act, 1961\u00a0the amount as determined in the order dated October 2, 2019 with interest under section\u00a0244A\u00a0within ten days from the date of receipt of the court order. The assessee stated to have received the directed amount of refund with interest only on May 28, 2021 and sought for interest until such date after October 2, 2019. On a writ petition allowing the petition the court directed the Department to pay the applicable interest to the assessee for the period April 2018 to May 28, 2021. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund-Interest on refunds-Period between date of  Court order and actual receipt of  refund-Department directed to pay interest. [S. 237, 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-28564","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28564","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=28564"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28564\/revisions"}],"predecessor-version":[{"id":28565,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28564\/revisions\/28565"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}