{"id":4688,"date":"2019-04-04T07:04:57","date_gmt":"2019-04-04T07:04:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bank-of-india-2018-100-taxmann-com-105-259-taxman-428-bom-hc-editorial-slp-is-granted-to-revenue-pcit-v-bank-of-india-2018-259-taxman-427-sc\/"},"modified":"2019-04-04T07:04:57","modified_gmt":"2019-04-04T07:04:57","slug":"pcit-v-bank-of-india-2018-100-taxmann-com-105-259-taxman-428-bom-hc-editorial-slp-is-granted-to-revenue-pcit-v-bank-of-india-2018-259-taxman-427-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bank-of-india-2018-100-taxmann-com-105-259-taxman-428-bom-hc-editorial-slp-is-granted-to-revenue-pcit-v-bank-of-india-2018-259-taxman-427-sc\/","title":{"rendered":"PCIT v. Bank of India (2018) 100 taxmann.com 105 \/ 259 Taxman 428 (Bom) HC)    Editorial : SLP is granted to revenue ; PCIT v. Bank of India (2018) 259 Taxman 427 (SC)"},"content":{"rendered":"<p>Tribunal held that assessee was entitled to interest under section 244-A on refund of excess self-assessment tax paid. High court affirmed the order of Tribunal following the ratio in Stock Holding Corporation of India Ltd. v. N.C. Tewari, CIT 373 ITR 282<strong>. <\/strong>\u00a0(AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund\u2013Interest on refunds\u2013Entitle to interest on refund of excess self assessment tax paid.<\/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":[1],"tags":[],"class_list":["post-4688","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1dC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4688","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=4688"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4688\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}