{"id":18713,"date":"2021-05-26T13:11:37","date_gmt":"2021-05-26T07:41:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/provimi-animal-nutrition-india-pvt-ltd-v-pcit-2021-187-itd-214-85-itr-9-snbang-trib\/"},"modified":"2021-05-26T13:11:37","modified_gmt":"2021-05-26T07:41:37","slug":"provimi-animal-nutrition-india-pvt-ltd-v-pcit-2021-187-itd-214-85-itr-9-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/provimi-animal-nutrition-india-pvt-ltd-v-pcit-2021-187-itd-214-85-itr-9-snbang-trib\/","title":{"rendered":"Provimi Animal Nutrition India Pvt. Ltd. v .PCIT (2021) 187 ITD 214\/ 85 ITR 9 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held\u00a0 that the decision of the Tribunal holding in favour of the assessee was available when the revision order was passed under section\u00a0263\u00a0of the Act, meaning thereby, there were two possible views with regard to the question as to whether furnishing of form 3CL was mandatory or not for claiming deduction under section\u00a035(2AB)\u00a0of the Act. The Assessing Officer had followed one of the possible views in which case, the assessment order could not be termed prejudicial to the interests of the Revenue. In that view of the matter, one of the two conditions would fail and hence the revision order could not be sustained.( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Order of  Tribunal holding in favour of  assessee available at time of  revision \u2014Revision is held to be bad in law [ S.35(2AB ) <\/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-18713","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4RP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18713","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=18713"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18713\/revisions"}],"predecessor-version":[{"id":18714,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18713\/revisions\/18714"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}