{"id":45329,"date":"2024-08-16T10:07:30","date_gmt":"2024-08-16T04:37:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nike-india-p-ltd-v-dy-cit-2023108-itr-666-bang-trib-3\/"},"modified":"2024-08-16T10:07:30","modified_gmt":"2024-08-16T04:37:30","slug":"nike-india-p-ltd-v-dy-cit-2023108-itr-666-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nike-india-p-ltd-v-dy-cit-2023108-itr-666-bang-trib-3\/","title":{"rendered":"Nike India P. Ltd. v. Dy. CIT (2023)108 ITR 666 (Bang) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer had not granted interest under section\u00a0244A\u00a0on the refund determined despite the directions of the Dispute Resolution Panel to examine it and grant interest as per law. The Assessing Officer is directed to\u00a0 examine the issue and follow the directions of the Dispute Resolution Panel.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds-Interest on refunds-Not granting interest despite directions of  Dispute Resolution Panel-Assessing Officer is directed to follow the directions of the Dispute Resolution Panel and grant  interest in accordance with law.<\/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-45329","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bN7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45329","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=45329"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45329\/revisions"}],"predecessor-version":[{"id":45330,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45329\/revisions\/45330"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}