{"id":15459,"date":"2021-03-03T07:43:27","date_gmt":"2021-03-03T02:13:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mistral-solutions-pvt-ltd-v-dcit-2021-123-taxmann-com-125-bang-trib\/"},"modified":"2022-06-06T12:31:54","modified_gmt":"2022-06-06T07:01:54","slug":"mistral-solutions-pvt-ltd-v-dcit-2021-123-taxmann-com-125-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mistral-solutions-pvt-ltd-v-dcit-2021-123-taxmann-com-125-bang-trib\/","title":{"rendered":"Mistral Solutions Pvt Ltd v .DCIT ( 2021) 123 taxmann.com 125 \/ 200 DTR 140( Bang) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that merely because the assessee in the return has not put forth a claim for relief\u00a0 , he cannot be estopped from getting such a tax relief if he is entitle for the same as per the law . Relied on Wipro Ltd v. DCIT ( 2016) 382 ITR 179 ( Karn) (HC)\u00a0 , CBDT Circular No .14 dated 11-4 1955 .\u00a0 ( ITA No. 1911 to 1914 \/Bang\/ 2018 dt 19 -11 2020) ( AY. 2005 -06 to 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone \u2013 Unabsorbed  losses \u2013 Assessing Officer cannot reject the claim allowable under law even if it was not claimed in the return [ S. 32 (2), 72, 139(1),154 ]<\/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-15459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-41l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15459","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=15459"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15459\/revisions"}],"predecessor-version":[{"id":27259,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15459\/revisions\/27259"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}