{"id":47486,"date":"2024-10-31T09:25:59","date_gmt":"2024-10-31T03:55:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ceat-ltd-v-cit-2024465-itr-276-159-taxmann-com-535-bomhc\/"},"modified":"2024-11-20T19:25:56","modified_gmt":"2024-11-20T13:55:56","slug":"ceat-ltd-v-cit-2024465-itr-276-159-taxmann-com-535-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ceat-ltd-v-cit-2024465-itr-276-159-taxmann-com-535-bomhc\/","title":{"rendered":"CEAT Ltd. v CIT (2024)465 ITR 276 \/159 taxmann.com 535\/ 340 CTR 169 (Bom)(HC)"},"content":{"rendered":"<p>Held that in computing the interest payable to the assessee on refund under section\u00a0244A\u00a0the Assessing Officer had to grant interest on the amounts paid pursuant to the demands raised, and the advance tax, tax deducted at source and self-assessment tax.\u00a0 It is a cardinal principle of interpretation that the words in a statute must be given their natural and ordinary meaning \u00a0(AY.1989-90)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds-Interest on refunds-Amounts paid as advance tax and tax deducted at source must be included-Interpretation of  taxing statutes-Words must be given their natural meaning.[S. 143(1), 244A(1)(a)] <\/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-47486","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-clU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47486","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=47486"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47486\/revisions"}],"predecessor-version":[{"id":48166,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47486\/revisions\/48166"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}