{"id":1546,"date":"2018-07-01T06:55:11","date_gmt":"2018-07-01T06:55:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-p-mani-and-mohan-dairy-v-acit-2018-404-itr-633-mad-hc\/"},"modified":"2018-07-10T00:53:51","modified_gmt":"2018-07-10T00:53:51","slug":"s-p-mani-and-mohan-dairy-v-acit-2018-404-itr-633-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-p-mani-and-mohan-dairy-v-acit-2018-404-itr-633-mad-hc\/","title":{"rendered":"S. P. Mani and  Mohan Dairy.  v. ACIT (2018) 404 ITR 633\/ 255 Taxman 172 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court granted interim in junction subject to payment of 20 percent of disputed tax on account of claim of additional depreciation .Court also held that the \u00a0attachment of the assessee\u2019s bank account stood lifted. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery &#8211; Modes of recovery -Attachment of bank account \u2013 Interim in junction was granted subject to payment of 20 percent of disputed tax on account of claim of additional depreciation .[ S 32(1)(iia), 226(3) ]<\/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-1546","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1546","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=1546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1546\/revisions"}],"predecessor-version":[{"id":1733,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1546\/revisions\/1733"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}