{"id":478,"date":"2018-04-30T06:57:09","date_gmt":"2018-04-30T06:57:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-younus-kunju-younus-cashew-industries-2018-402-itr-95-164-dtr-89-ker-hc\/"},"modified":"2018-04-30T06:57:09","modified_gmt":"2018-04-30T06:57:09","slug":"cit-v-younus-kunju-younus-cashew-industries-2018-402-itr-95-164-dtr-89-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-younus-kunju-younus-cashew-industries-2018-402-itr-95-164-dtr-89-ker-hc\/","title":{"rendered":"CIT v. Younus Kunju, Younus Cashew Industries. (2018) 402 ITR 95\/ 164 DTR 89 (Ker) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ; rectification implies the correction of an error or removal of defects or imperfections. It implies an error, mistake, or defect which after rectification is made right. According to the proviso to sub-section (2) of S.220 , there can be variation in charging interest, and such variation can be effected through correction under S. 154 .Accordingly  the mistake in calculating the interest could be corrected under S. 154 .( AY. 1985 -86)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake \u2013Miscalculation of interest under S. 220 can be corrected [ S. 220,244(IA) 245(4), 245C, 245D(6A) ]<\/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-478","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/478","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=478"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/478\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}