{"id":63724,"date":"2026-08-04T05:56:21","date_gmt":"2026-08-04T00:26:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/growmore-research-and-assets-management-ltd-v-dy-cit-2025-125-itr-44-mum-trib-3\/"},"modified":"2026-08-04T05:56:21","modified_gmt":"2026-08-04T00:26:21","slug":"growmore-research-and-assets-management-ltd-v-dy-cit-2025-125-itr-44-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/growmore-research-and-assets-management-ltd-v-dy-cit-2025-125-itr-44-mum-trib-3\/","title":{"rendered":"Growmore Research and Assets Management Ltd. v. Dy. CIT (2025) 125 ITR 44 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that while computing interest under section 234B, the Assessing Officer was required to reduce the amount of tax deductible at source. The matter was restored with a direction to recompute the interest accordingly. <strong>(<\/strong>AY. 1992-93).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B: Interest-Advance tax- Tax deductible at source-Interest to be recomputed after allowing TDS credit.[S. 199] <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63724","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gzO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63724","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=63724"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63724\/revisions"}],"predecessor-version":[{"id":63725,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63724\/revisions\/63725"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}