{"id":42219,"date":"2024-05-04T13:55:32","date_gmt":"2024-05-04T08:25:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/minor-baku-dineshbhai-amin-oral-specific-deferred-family-trust-v-ito-2023105-itr-55-snahdtrib\/"},"modified":"2024-05-04T13:55:32","modified_gmt":"2024-05-04T08:25:32","slug":"minor-baku-dineshbhai-amin-oral-specific-deferred-family-trust-v-ito-2023105-itr-55-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/minor-baku-dineshbhai-amin-oral-specific-deferred-family-trust-v-ito-2023105-itr-55-snahdtrib\/","title":{"rendered":"Minor Baku Dineshbhai Amin Oral Specific Deferred Family Trust v. ITO (2023)105 ITR 55 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>The Tribunal held that, calculation table given by the assessee gave a clear picture as to the correct amount of refund of principal and interest to be taken into account. Therefore, the AO directed to recalculate the refund with interest u\/s. 244A\u00a0of the Act up to the date of issue of refund.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A: Refunds-Interest on refunds-Directed the Assessing Officer  to recalculate refund.  <\/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-42219","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aYX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42219","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=42219"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42219\/revisions"}],"predecessor-version":[{"id":42220,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42219\/revisions\/42220"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}