{"id":45942,"date":"2024-09-08T18:02:17","date_gmt":"2024-09-08T12:32:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/afilias-india-pvt-ltd-v-dy-cit-2024461-itr-90-161-taxmann-com-235-delhihc\/"},"modified":"2024-09-08T18:02:17","modified_gmt":"2024-09-08T12:32:17","slug":"afilias-india-pvt-ltd-v-dy-cit-2024461-itr-90-161-taxmann-com-235-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/afilias-india-pvt-ltd-v-dy-cit-2024461-itr-90-161-taxmann-com-235-delhihc\/","title":{"rendered":"Afilias India Pvt. Ltd. v. Dy. CIT (2024)461 ITR 90 \/ 161 taxmann.com 235 (Delhi)(HC)"},"content":{"rendered":"<p>On writ petitions by the assessee-company seeking directions to the Revenue to dispose of the rectification applications dated June 30, 2021, and January 29, 2020, and to issue refund of amounts for the assessment years 2017-18 and 2018-19, against the short-grant of credit of tax deducted at source as well as brought forward loss and unabsorbed depreciation. The Court directed the Deputy Commissioner to decide the assessee\u2019s rectification applications dated June 30, 2021, and January 29, 2020, by way of a speaking order in accordance with law within eight weeks and release to the assessee consequential refunds with up-to-date interest, if any in further eight weeks\u2019 time.(AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Mistake apparent from the record-Refund-Short grant of credit of tax deducted at source-Brought forward loss and unabsorbed depreciation- Direction issued to decide the application within eight weeks\u2019 time.[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-45942","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bX0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45942","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=45942"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45942\/revisions"}],"predecessor-version":[{"id":45943,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45942\/revisions\/45943"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}