{"id":19042,"date":"2021-06-07T12:12:55","date_gmt":"2021-06-07T06:42:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-devi-2020-274-taxman-442-mad-hc-cit-v-marry-zohn-mrs-2020-274-taxman-444-mad-hc-pcit-v-foxteq-services-india-p-ltd-2020-274-taxman-440-mad-hc\/"},"modified":"2021-06-07T12:12:55","modified_gmt":"2021-06-07T06:42:55","slug":"cit-v-lakshmi-devi-2020-274-taxman-442-mad-hc-cit-v-marry-zohn-mrs-2020-274-taxman-444-mad-hc-pcit-v-foxteq-services-india-p-ltd-2020-274-taxman-440-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-devi-2020-274-taxman-442-mad-hc-cit-v-marry-zohn-mrs-2020-274-taxman-444-mad-hc-pcit-v-foxteq-services-india-p-ltd-2020-274-taxman-440-mad-hc\/","title":{"rendered":"CIT v. Lakshmi Devi (2020) 274 Taxman 442 (Mad.)(HC) CIT v. Marry Zohn (Mrs.) (2020) 274 Taxman 444 (Mad.)(HC) PCIT v. Foxteq Services India (P) Ltd. (2020) 274 Taxman 440 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that since tax effect in instant appeal was lower than monetary limit of Rs. 1 crore, fixed by Circular No. 17\/2019, dated 8-8-2019, appeal of revenue was dismissed. (A.Ys. 2005-06, 2008-09, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Development agreement-Monetary limit-Less than one crore-Appeal dismissed. [S. 2(47)(v),  48]   <\/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-19042","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4X8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19042","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=19042"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19042\/revisions"}],"predecessor-version":[{"id":19043,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19042\/revisions\/19043"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}