{"id":31232,"date":"2022-12-10T13:17:27","date_gmt":"2022-12-10T07:47:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/elgi-ultra-industries-ltd-v-dcit-2022-194-itd-698-chennai-trib\/"},"modified":"2023-02-13T06:14:09","modified_gmt":"2023-02-13T00:44:09","slug":"elgi-ultra-industries-ltd-v-dcit-2022-194-itd-698-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/elgi-ultra-industries-ltd-v-dcit-2022-194-itd-698-chennai-trib\/","title":{"rendered":"Elgi Ultra Industries Ltd. v. DCIT (2022) 194 ITD 698 \/ 215 TTJ 539\/ 209 DTR 177(Chennai) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that\u00a0 assessee\u00a0 is entitled to only interest on income tax refund due to assessee up to date of payment of such refund and there is no provision in Act to pay compensation to assessee for certain delay in payment of interest, if such delay is on account of technical reasons. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds-Interest on refunds-Delay in payment of interest  on account of technical reasons-Entitle to interest only interest on income tax refund due to assessee upto date of payment.<\/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-31232","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31232","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=31232"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31232\/revisions"}],"predecessor-version":[{"id":32725,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31232\/revisions\/32725"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}