{"id":19820,"date":"2021-07-02T08:20:21","date_gmt":"2021-07-02T02:50:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajasthan-state-electricity-board-jaipur-v-uoi-2020-275-taxman-501-187-dtr-466-313-ctr-754-sc\/"},"modified":"2021-07-02T08:20:21","modified_gmt":"2021-07-02T02:50:21","slug":"rajasthan-state-electricity-board-jaipur-v-uoi-2020-275-taxman-501-187-dtr-466-313-ctr-754-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajasthan-state-electricity-board-jaipur-v-uoi-2020-275-taxman-501-187-dtr-466-313-ctr-754-sc\/","title":{"rendered":"Rajasthan State Electricity Board, Jaipur v. UOI (2020) 275 Taxman 501 \/ 187 DTR 466 \/ 313 CTR 754 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 Amendment made to section 143(1A) by Finance Act, 1993 with retrospective effect from 1-4-1989 is constitutionally valid .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1A ) : Assessment \u2013 Intimation -Amendment made to section 143(1A) by Finance Act, 1993 with retrospective effect from 1-4-1989 is constitutionally valid . <\/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-19820","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19820","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=19820"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19820\/revisions"}],"predecessor-version":[{"id":19821,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19820\/revisions\/19821"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}