{"id":37028,"date":"2023-09-06T14:33:45","date_gmt":"2023-09-06T09:03:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dow-chemical-international-p-ltd-v-ito-2022-100-itr-82-mumtrib\/"},"modified":"2023-09-06T14:33:45","modified_gmt":"2023-09-06T09:03:45","slug":"dow-chemical-international-p-ltd-v-ito-2022-100-itr-82-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dow-chemical-international-p-ltd-v-ito-2022-100-itr-82-mumtrib\/","title":{"rendered":"Dow Chemical International P. Ltd. v. ITO (2022) 100 ITR 82 (Mum)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 if the assessee had filed its return of income three days before the due date prescribed under section\u00a0139(1)\u00a0as claimed by it, the levy of interest under section\u00a0234A\u00a0would be wrong. Since both the parties agreed that the matter required verification, it was restored to the Assessing Officer for a decision afresh. The charging of interest under section\u00a0234B, being consequential in nature, was dismissed as infructuous. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234A : Interest-Default in furnishing return of income-Matter remanded. [S. 139(1), 234B] <\/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-37028","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9De","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37028","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=37028"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37028\/revisions"}],"predecessor-version":[{"id":37029,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37028\/revisions\/37029"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}