{"id":44690,"date":"2024-07-27T17:37:35","date_gmt":"2024-07-27T12:07:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fil-india-business-and-research-services-p-ltd-v-dy-cit-2023105-itr-82-154-taxmann-com-251-delhi-trib-2\/"},"modified":"2024-07-27T17:37:35","modified_gmt":"2024-07-27T12:07:35","slug":"fil-india-business-and-research-services-p-ltd-v-dy-cit-2023105-itr-82-154-taxmann-com-251-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fil-india-business-and-research-services-p-ltd-v-dy-cit-2023105-itr-82-154-taxmann-com-251-delhi-trib-2\/","title":{"rendered":"FIL India Business And Research Services P. Ltd. v. Dy. CIT (2023)105 ITR 82 \/ 154 taxmann.com 251 (Delhi) (Trib)"},"content":{"rendered":"<p>That the interest on Income-tax refunds added back to the assessee\u2019s income in the year under consideration on accrual basis ought not to have been considered as income as the same income had been offered to tax in the AY. 2021-22 and had also been received by the assessee in that year. The addition was to be deleted as it would have been taxed twice.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A  :  Refunds-Interest on refunds-Offered to tax in year of  receipt-Could not  be taxed in year of  accrual. [S. 5]  <\/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-44690","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bCO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44690","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=44690"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44690\/revisions"}],"predecessor-version":[{"id":44691,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44690\/revisions\/44691"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}