{"id":58489,"date":"2026-02-15T20:09:55","date_gmt":"2026-02-15T14:39:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-capital-partners-india-p-ltd-v-pcit-2025-344-ctr-192-248-dtr-280-sj-madhc\/"},"modified":"2026-02-15T20:09:55","modified_gmt":"2026-02-15T14:39:55","slug":"united-capital-partners-india-p-ltd-v-pcit-2025-344-ctr-192-248-dtr-280-sj-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-capital-partners-india-p-ltd-v-pcit-2025-344-ctr-192-248-dtr-280-sj-madhc\/","title":{"rendered":"United Capital Partners India (P) Ltd. v PCIT (2025) 344 CTR 192 \/ 248 DTR 280( SJ) (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that \u00a0the Department\u2019s appeal before the Tribunal is accepted, the assessee will \u00a0be liable to pay the amount of differential tax but also the interest paid to the assessee under S. 244A of the Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Viswas Act , 2020.  <\/p>\n<p>S.2(1)(j):  Disputed tax\u2014Interest- Department appeal before Tribunal &#8211; Assessee is liable to pay the amount of differential tax but also the interest paid to the assessee under s. 244A of the Act .     [ S. 2(1)(o), 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-58489","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fdn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58489","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=58489"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58489\/revisions"}],"predecessor-version":[{"id":58490,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58489\/revisions\/58490"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}