{"id":37034,"date":"2023-09-06T14:34:47","date_gmt":"2023-09-06T09:04:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-4\/"},"modified":"2023-09-06T14:34:47","modified_gmt":"2023-09-06T09:04:47","slug":"united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib-4\/","title":{"rendered":"United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the interest shall apply on the returned income and not assessed income. The issue of interest was consequential and thus, was not considered.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.<\/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-37034","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Dk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37034","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=37034"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37034\/revisions"}],"predecessor-version":[{"id":37035,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37034\/revisions\/37035"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}