{"id":60195,"date":"2026-06-05T08:28:12","date_gmt":"2026-06-05T02:58:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mosaic-india-pvt-ltd-v-dy-cit-2025-482-itr-344-delhihc\/"},"modified":"2026-06-05T08:28:12","modified_gmt":"2026-06-05T02:58:12","slug":"mosaic-india-pvt-ltd-v-dy-cit-2025-482-itr-344-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mosaic-india-pvt-ltd-v-dy-cit-2025-482-itr-344-delhihc\/","title":{"rendered":"Mosaic India Pvt. Ltd. v.Dy. CIT (2025) 482 ITR 344 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>On a writ petition, the court, on the facts, directed the Deputy Commissioner to consider the application within the stipulated period and to refund to the assessee if the amount was found refundable under section 237 of the Income-tax Act, 1961 and within the stipulated period with statutory interest.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds-Interest on refund-Deputy Commissioner directed to refund with statutory interest if amount found to be refundable.[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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60195","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fET","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60195","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=60195"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60195\/revisions"}],"predecessor-version":[{"id":60196,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60195\/revisions\/60196"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}