{"id":19187,"date":"2021-06-09T12:43:52","date_gmt":"2021-06-09T07:13:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-shriram-properties-p-ltd-2020-269-taxman-313-mad-hc-pcit-v-mangal-tirth-estates-ltd-2020-269-taxman-80-mad-hc\/"},"modified":"2021-06-09T12:43:52","modified_gmt":"2021-06-09T07:13:52","slug":"cit-v-shriram-properties-p-ltd-2020-269-taxman-313-mad-hc-pcit-v-mangal-tirth-estates-ltd-2020-269-taxman-80-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shriram-properties-p-ltd-2020-269-taxman-313-mad-hc-pcit-v-mangal-tirth-estates-ltd-2020-269-taxman-80-mad-hc\/","title":{"rendered":"CIT v. Shriram Properties (P) Ltd. (2020) 269 Taxman 313 (Mad.)(HC) PCIT v. Mangal Tirth Estates Ltd. (2020) 269 Taxman 80 (Mad.)(HC)"},"content":{"rendered":"<p>Where tax effect was less than Rs. 1 crore, in view of Circular No 17 \/2019 dt 8-8 2019 \u00a0 revenue&#8217;s appeal filed before High Court was to be dismissed on ground of low tax effect. (AY. \u00a02008-09) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Monitory tax effect less than of Rs. 1 crore-Appeal dismissed. [S. 260A] <\/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-19187","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Zt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19187","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=19187"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19187\/revisions"}],"predecessor-version":[{"id":19188,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19187\/revisions\/19188"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}