{"id":56751,"date":"2025-09-20T11:11:07","date_gmt":"2025-09-20T05:41:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tech-mahindra-ltd-v-dcit-2023-153-taxmann-com-342-bomhc\/"},"modified":"2025-09-20T11:11:07","modified_gmt":"2025-09-20T05:41:07","slug":"tech-mahindra-ltd-v-dcit-2023-153-taxmann-com-342-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tech-mahindra-ltd-v-dcit-2023-153-taxmann-com-342-bomhc\/","title":{"rendered":"Tech Mahindra Ltd v. DCIT [2023] 153 taxmann.com 342 (Bom)(HC)"},"content":{"rendered":"<p>In response to writ petition, DCIT filed affidavit admitting net refund of Rs. 153.80 crores plus interest due to assessee for AY 2018-19. After adjusting 20% of demand relating to earlier years against refund, balance of Rs. 100.49 crores remained payable. Court directed Department to ensure refund with applicable interest is credited to assessee\u2019s account. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds-Affidavit-Refund of Rs. 100.49 crores with interest to be released to assessee. [S. 244A, 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-56751","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eLl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56751","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=56751"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56751\/revisions"}],"predecessor-version":[{"id":56752,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56751\/revisions\/56752"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}