{"id":691,"date":"2009-04-28T07:18:13","date_gmt":"2009-04-28T07:18:13","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=691"},"modified":"2009-04-28T07:18:13","modified_gmt":"2009-04-28T07:18:13","slug":"maharashtra-state-warehousing-vs-dcit-itat-pune","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/maharashtra-state-warehousing-vs-dcit-itat-pune\/","title":{"rendered":"Maharashtra State Warehousing vs. DCIT (ITAT Pune)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=30\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=30&varname2=maharashtra_state_warehousing_COD_approval.pdf'; }, 100)\" ><strong>Click here to download the judgement (maharashtra_state_warehousing_COD_approval.pdf) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong> Even State Govt. Undertakings need COD clearance <\/strong><\/p>\n<p>In the light of the judgement of the Supreme Court in <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/ongc_cidco_cod.pdf\">ONGC vs. CIDCO <\/a><\/strong>(2007) 7 SCC 39 and that of the Madras High Court in <strong>Tamilnadu Warehousing Corp Ltd vs. DCIT <\/strong>(2008) 15 DTR 67, even appeals involving <strong>State Government <\/strong>undertakings require approval of the <strong>Committee on Disputes<\/strong>. The appeal can be proceeded with only if the appellant is either able to obtain the requisite COD clearance or file satisfactory evidence to prove that a COD to deal with State \u2013 Centre disputes has not been formed. <\/p>\n<p>Note: The judgement of the Special Bench in <strong>DCIT vs. Maharashtra State Road Transport Corporation<\/strong> 100 ITD 187 is no longer good law in view of the judgements referred to above.  <\/p>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the light of the judgement of the Supreme Court in <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/ongc_cidco_cod.pdf\">ONGC vs. CIDCO <\/a><\/strong>(2007) 7 SCC 39 and that of the Madras High Court in <strong>Tamilnadu Warehousing Corp Ltd vs. DCIT <\/strong>(2008) 15 DTR 67, even appeals involving <strong>State Government <\/strong>undertakings require approval of the <strong>Committee on Disputes<\/strong>. The appeal can be proceeded with only if the appellant is either able to obtain the requisite COD clearance or file satisfactory evidence to prove that a COD to deal with State \u2013 Centre disputes has not been formed. <\/p>\n<p>&nbsp;<\/p>\n<p>Note: The judgement of the Special Bench in <strong>DCIT vs. Maharashtra State Road Transport Corporation<\/strong> 100 ITD 187 is no longer good law in view of the judgements referred to above.  <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/maharashtra-state-warehousing-vs-dcit-itat-pune\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","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":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-691","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=691"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}