{"id":39207,"date":"2024-02-13T12:51:08","date_gmt":"2024-02-13T07:21:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bombardier-transportation-india-pvt-ltd-v-dy-dit-tds-2023455-itr-278-149-taxmann-com-460-gujhc\/"},"modified":"2024-02-13T12:51:08","modified_gmt":"2024-02-13T07:21:08","slug":"bombardier-transportation-india-pvt-ltd-v-dy-dit-tds-2023455-itr-278-149-taxmann-com-460-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bombardier-transportation-india-pvt-ltd-v-dy-dit-tds-2023455-itr-278-149-taxmann-com-460-gujhc\/","title":{"rendered":"Bombardier Transportation India Pvt. Ltd. v Dy. DIT (TDS) (2023)455 ITR 278 \/ 149 taxmann.com 460 (Guj)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 with regard to the refund to be returned with the interest, sub-section (1A) inserted in section\u00a0244A\u00a0had to be applied prospectively for the period of delay after introduction of the relevant statutory provision. Under sub-section (1) of section\u00a0244A\u00a0the Department had to grant interest at the statutory rate and both the provisions, sections\u00a0244\u00a0and\u00a0244A, applied and the Department had to grant the refund accordingly. Directed to comply the direction within three months. Failure to comply the direction compensation shall be paid of Rs. 1lakh\u00a0 (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244 : Refunds-Interest on refunds-Additional interest-Delay in granting refund pursuant to order of  Tribunal  which is affirmed by High Court-Entitled to refund with interest and additional interest-Directed to comply the direction within three months-Failure to comply the direction compensation shall be paid of Rs 1lakh. [S.244(IA) 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-39207","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-acn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39207","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=39207"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39207\/revisions"}],"predecessor-version":[{"id":39208,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39207\/revisions\/39208"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}