{"id":6025,"date":"2019-06-28T13:21:32","date_gmt":"2019-06-28T13:21:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-tvs-electronics-ltd-2019-263-taxman-164-mad-hc-2\/"},"modified":"2020-01-26T09:16:36","modified_gmt":"2020-01-26T09:16:36","slug":"cit-v-tvs-electronics-ltd-2019-263-taxman-164-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tvs-electronics-ltd-2019-263-taxman-164-mad-hc-2\/","title":{"rendered":"CIT  v. TVS Electronics Ltd.  (2019) 419 ITR 187263 Taxman 164 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that provision of S. 234D is applicable for the assessment year 2003-04, if regular assessment of assessee was made after amendment of provision of S.234D with effect from 1-06 -2003 on excess refund granted u\/s 143(1) of the Act even though the assessment period may be prior to said date of amendment. (AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234D : Interest on excess refund\u2013Regular assessment was made after amendment of provision with effect from 1-06-2003\u2013 Excess refund granted  u\/s. 143(1)-Applicable even though assessment period may be prior to said date of amendment.[S. 143(1)]<\/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-6025","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6025","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=6025"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6025\/revisions"}],"predecessor-version":[{"id":9334,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6025\/revisions\/9334"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}