{"id":5454,"date":"2019-05-17T10:02:28","date_gmt":"2019-05-17T10:02:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-india-2019-261-taxman-409-bom-hc\/"},"modified":"2019-06-01T09:29:24","modified_gmt":"2019-06-01T09:29:24","slug":"pcit-v-state-bank-of-india-2019-261-taxman-409-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-india-2019-261-taxman-409-bom-hc\/","title":{"rendered":"PCIT v. State Bank Of India (2019) 261 Taxman 409\/ 174 DTR 277\/ 306 CTR 616  (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; when there was no reason attributable to assessee which delayed its refund claim, interest on refund was payable from\u00a0 beginning of relevant assessment year. \u00a0(AY. 2001-02) (ITA No . 1218 of 2016 dt. 4-1-2019 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refund\u2013Interest on refunds\u2013There was no reason attributable to assessee which delayed its refund claim-Interest on refund was payable from  beginning of relevant assessment year.<\/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-5454","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5454","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=5454"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5454\/revisions"}],"predecessor-version":[{"id":5639,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5454\/revisions\/5639"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}