{"id":6280,"date":"2019-08-01T07:56:56","date_gmt":"2019-08-01T07:56:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-dy-cit-2019-263-taxman-680-bom-hc\/"},"modified":"2019-08-01T07:56:56","modified_gmt":"2019-08-01T07:56:56","slug":"vodafone-idea-ltd-v-dy-cit-2019-263-taxman-680-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vodafone-idea-ltd-v-dy-cit-2019-263-taxman-680-bom-hc\/","title":{"rendered":"Vodafone Idea Ltd. v. Dy. CIT (2019) 263 Taxman 680 (Bom.)(HC)"},"content":{"rendered":"<p>Assessee had deducted and deposited TDS on payment under old TAN as well as new TAN due to human error.\u00a0 It resulted in TDS mismatch. Computer system could not rectify said error as well as duplication of entry. On writ the Court held that the department could not withhold refund payable to assessee and directed the department to release refund amount payable to assessee. (AY. 2007-08 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds\u2013Mismatch-Department cannot withhold refund payable to assessee on the ground that the computer system could not rectify the error\u2013Directed to release the refund.<\/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-6280","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Di","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6280","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=6280"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6280\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}