{"id":30360,"date":"2022-10-19T13:30:00","date_gmt":"2022-10-19T08:00:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-4\/"},"modified":"2022-10-19T13:30:00","modified_gmt":"2022-10-19T08:00:00","slug":"cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-4\/","title":{"rendered":"CIT v. Lakshmi Vilas Bank Ltd. (2022) 287 Taxman 333 \/ 113 CCH 336 (Mad.)(HC)"},"content":{"rendered":"<p>Held that provision of section 234D inserted from 1-6-2003 would apply to all regular assessments made on or after 1-6-2003 irrespective of assessment year involved. The assessee was liable to pay interest on excess refund amount received by it as contemplated under section 234D during year. (AY. 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234D : Interest on excess refund-Provision inserted from 1-6-2003 would apply to all regular assessments made on or after 1-6-2003 irrespective of assessment year involved-Liable to pay interest.<\/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-30360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7TG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30360","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=30360"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30360\/revisions"}],"predecessor-version":[{"id":30361,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30360\/revisions\/30361"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}