{"id":1086,"date":"2018-05-31T11:11:22","date_gmt":"2018-05-31T11:11:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/deloitte-haskins-sells-v-dcit-2018-253-taxman-490-gujhc\/"},"modified":"2019-11-17T13:18:31","modified_gmt":"2019-11-17T13:18:31","slug":"deloitte-haskins-sells-v-dcit-2018-253-taxman-490-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deloitte-haskins-sells-v-dcit-2018-253-taxman-490-gujhc\/","title":{"rendered":"Deloitte Haskins &#038; Sells  Chartered Accounts v. DCIT  (2018) 253 Taxman 490 (Guj)(HC).Editorial: SLP of revenue is dismissed  as the tax effect is less than Rs 1. Crore  Dy.CIT v. Deloitte Haskins &#038; Sells Chartered Accounts  ( 2019) 261 Taxman 449\/ SLP rejected  ( 2019)   266 Taxman 190   (SC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; all details regarding\u00a0pension was furnished in the original assessment proceedings .As all necessary facts were already on record, duly disclosing that there was no failure on part of assessee to disclose primary facts, reassessment to disallow said payment was unjustified. ( AY.2010-11, 2011-12 )\u00a0<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the   expiry of four years- Firm -Partner- Pension paid to retiring partner  which was allowed as deduction- Reassessment  was held to be not valid [ S. 37(1),148 , 184 ]<\/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-1086","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1086","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=1086"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1086\/revisions"}],"predecessor-version":[{"id":8251,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1086\/revisions\/8251"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}