{"id":39187,"date":"2024-02-13T12:44:36","date_gmt":"2024-02-13T07:14:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fuaad-musvee-v-pcit-2023-455-itr-243-335-ctr-217-147-taxmann-com-426-madhc\/"},"modified":"2024-02-13T12:44:36","modified_gmt":"2024-02-13T07:14:36","slug":"fuaad-musvee-v-pcit-2023-455-itr-243-335-ctr-217-147-taxmann-com-426-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fuaad-musvee-v-pcit-2023-455-itr-243-335-ctr-217-147-taxmann-com-426-madhc\/","title":{"rendered":"Fuaad Musvee v. PCIT (2023) 455 ITR 243\/ 335 CTR 217 \/147 taxmann.com 426 (Mad)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 interest cannot be levied under section 220(2) when the advance taxes were in fact paid on time though mistakenly in the assessee\u2019s minor son&#8217;s PAN number.\u00a0 Directed\u00a0 for waiver of interest. (AY 2009-10,\u00a0 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is  not justified-Directed to waiver of interest.[S.64,  220(2A), 244A, 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-39187","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ac3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39187","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=39187"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39187\/revisions"}],"predecessor-version":[{"id":39188,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39187\/revisions\/39188"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}