{"id":1090,"date":"2018-05-31T12:48:56","date_gmt":"2018-05-31T12:48:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-linde-india-ltd-2018-254-taxman-204-cal-hc\/"},"modified":"2018-06-10T16:35:24","modified_gmt":"2018-06-10T16:35:24","slug":"pcit-v-linde-india-ltd-2018-254-taxman-204-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-linde-india-ltd-2018-254-taxman-204-cal-hc\/","title":{"rendered":"PCIT v. Linde India Ltd. (2018) 254 Taxman 204 \/ 302 CTR 262(Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that there was neither any plant, machinery, furniture and fixtures, nor was there any building in existence at time when land was sold\u00a0 therefore\u00a0 it was not a slump sale. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(42C) : Slump sale &#8211;  There was neither any plant, machinery, furniture and fixtures, nor was there any building in existence at time when land was sold  therefore  it was not a slump sale.<\/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-1090","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1090","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=1090"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1090\/revisions"}],"predecessor-version":[{"id":1293,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1090\/revisions\/1293"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}