{"id":15429,"date":"2021-03-02T12:34:16","date_gmt":"2021-03-02T07:04:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/areva-t-d-india-ltd-v-cit-2020-428-itr-1-317-ctr-633-195-dtr-361-mad-hc-2\/"},"modified":"2021-03-02T12:34:16","modified_gmt":"2021-03-02T07:04:16","slug":"areva-t-d-india-ltd-v-cit-2020-428-itr-1-317-ctr-633-195-dtr-361-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/areva-t-d-india-ltd-v-cit-2020-428-itr-1-317-ctr-633-195-dtr-361-mad-hc-2\/","title":{"rendered":"Areva T &#038; D India Ltd. v. CIT (2020) 428 ITR 1 \/ 317 CTR 633 \/ 195 DTR 361 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that \u00a0Claims though not raised in return or revised return, the\u00a0 Appellate Authorities must consider the claim if facts are on record<em>\u00a0 <\/em>the fundamental legal principle is that there is no estoppel in taxation law. An alternative plea can be raised and it can even be a plea which is contradictory to the earlier plea. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Claims though not raised in return or revised return-Appellate Authorities must consider the claim if facts are on record-There is no estoppel in taxation law- Contradictory claim can be raised. [S. 250]<\/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":[21],"tags":[],"class_list":["post-15429","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-40R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15429","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=15429"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15429\/revisions"}],"predecessor-version":[{"id":15430,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15429\/revisions\/15430"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}