{"id":109,"date":"2018-04-27T08:43:19","date_gmt":"2018-04-27T08:43:19","guid":{"rendered":"http:\/\/45.32.107.85\/?p=109"},"modified":"2019-03-31T04:06:09","modified_gmt":"2019-03-31T04:06:09","slug":"cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc\/","title":{"rendered":"CIT v. Reliance Industries Ltd ( 2018) 161 DTR 420 \/( 2019) 410 ITR 468 ( Bom) (HC)"},"content":{"rendered":"<p>On appeal by the revenue ,High Court admitted the following question of law \u201c Whether on the facts and circumstances of the case and in law ,the Tribunal was right in holding that notional sales- tax of Rs , 12, 52, 83, 84, 360 is capital in nature and not liable to tax . ( AY. 2003 -04 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax \u2013 Capital or revenue- Notional sales tax \u2013 Question of law [ S. 260A ]<\/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-109","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/109","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=109"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/109\/revisions"}],"predecessor-version":[{"id":4602,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/109\/revisions\/4602"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}