{"id":24824,"date":"2022-02-10T09:04:47","date_gmt":"2022-02-10T03:34:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=24824"},"modified":"2022-02-11T13:17:29","modified_gmt":"2022-02-11T07:47:29","slug":"changing-of-interest-u-sec-234-a-and-234-b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/changing-of-interest-u-sec-234-a-and-234-b\/","title":{"rendered":"Changing of Interest U\/sec  234 A and 234 B"},"content":{"rendered":"<p>What is legal position whether interest U\/sec. 234 A and 234 B is Tobe charged on income returned by the assessee or income assessed by the AO. Whether decision of Smt Tejkumari v CIT 114 Taxman 404 is still binding ? Pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[491,492,319,144,490],"class_list":["post-24824","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-234a","qa_tag-234b","qa_tag-advance-tax","qa_tag-interest","qa_tag-interests"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/24824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24824"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24824"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=24824"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=24824"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=24824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}