{"id":6652,"date":"2019-08-21T08:47:43","date_gmt":"2019-08-21T08:47:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/agarwal-enterprises-v-dcit-2019-415-itr-225-307-ctr-322-175-dtr-57-bom-hc\/"},"modified":"2019-08-21T08:47:43","modified_gmt":"2019-08-21T08:47:43","slug":"agarwal-enterprises-v-dcit-2019-415-itr-225-307-ctr-322-175-dtr-57-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/agarwal-enterprises-v-dcit-2019-415-itr-225-307-ctr-322-175-dtr-57-bom-hc\/","title":{"rendered":"Agarwal Enterprises  v. DCIT (2019) 415 ITR 225 \/ 307 CTR 322 \/ 175 DTR 57  (Bom.)( HC)"},"content":{"rendered":"<p>Court held that the amount seized was shown as advance tax\u00a0 in the return and the return was\u00a0 accepted . The assessee is rntitled to\u00a0 interest. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 244A : Refunds\u2013Interest on refunds-Amount seized\u2013Shown as advance tax-Return accepted-Entitled to  interest.  [S. 132B(4)]<\/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-6652","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ji","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6652","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=6652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6652\/revisions"}],"predecessor-version":[{"id":6653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6652\/revisions\/6653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}