{"id":18152,"date":"2021-05-12T11:06:02","date_gmt":"2021-05-12T05:36:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-k-r-jayaram-2020-192-dtr-281-316-ctr-560-mad-hc\/"},"modified":"2021-05-12T11:06:02","modified_gmt":"2021-05-12T05:36:02","slug":"pcit-v-k-r-jayaram-2020-192-dtr-281-316-ctr-560-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-k-r-jayaram-2020-192-dtr-281-316-ctr-560-mad-hc\/","title":{"rendered":"PCIT v. K.R. Jayaram (2020) 192 DTR 281 \/ 316 CTR 560 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the tribunal has rightly held that\u00a0 reassessment is based on change of opinion hence bad in law . No substantial question of law arises .\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment  &#8211; Real estate business- Improvement cost \u2013Change of opinion &#8211; Reassessment is hedl to be bad in law  [ S.148 ] <\/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-18152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4IM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18152","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=18152"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18152\/revisions"}],"predecessor-version":[{"id":18153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18152\/revisions\/18153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}