{"id":29475,"date":"2022-09-05T18:29:11","date_gmt":"2022-09-05T12:59:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ganam-homes-and-estates-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc-rpd-earth-movers-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc\/"},"modified":"2023-02-05T09:15:27","modified_gmt":"2023-02-05T03:45:27","slug":"ganam-homes-and-estates-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc-rpd-earth-movers-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ganam-homes-and-estates-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc-rpd-earth-movers-pvt-ltd-v-dy-cit-2022-445-itr-522-mad-hc\/","title":{"rendered":"Ganam Homes and Estates Pvt. Ltd. v. Dy.CIT (2022) 445 ITR 522\/220 DTR 223 \/ 329 CTR 630\/ 289 Taxman 227 (Mad.)(HC) RPD Earth Movers Pvt. Ltd. v. Dy.CIT (2022) 445 ITR 522\/220 DTR 223 \/ 329 CTR 630 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petitions the Court held that the assessee could not have been taxed twice on the same income. The Department had also not disputed that the assessee had settled the tax dispute under the Vivad se Vishwas scheme for the assessment year 2011-12 as a consequence of which the tax offered and paid by it during the assessment year 2014-15 had become excess. The\u00a0 Court directed the Department\u00a0 to ascertain the correct amount and refund the amount paid in excess for the assessment year 2014-15 by the assessee along with interest under section\u00a0244A. (AY.2011-12, 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds-Interest on refunds-Protective assessment-Disputed tax  settled under Direct Tax Vivad Se Vishwas Scheme-Order passed granting  refund-Entitle to refund and interest. [S. 154, 237, Direct Tax Vivad Se Vishwas Scheme, 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-29475","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Fp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29475","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=29475"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29475\/revisions"}],"predecessor-version":[{"id":32452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29475\/revisions\/32452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}