{"id":20386,"date":"2021-07-21T11:13:17","date_gmt":"2021-07-21T05:43:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-microfilm-capital-p-ltd-2020-113-taxmann-com-88-cal-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-microfilm-capital-p-ltd-2020-269-taxman-1-sc\/"},"modified":"2021-07-21T11:13:17","modified_gmt":"2021-07-21T05:43:17","slug":"pcit-v-microfilm-capital-p-ltd-2020-113-taxmann-com-88-cal-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-microfilm-capital-p-ltd-2020-269-taxman-1-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-microfilm-capital-p-ltd-2020-113-taxmann-com-88-cal-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-microfilm-capital-p-ltd-2020-269-taxman-1-sc\/","title":{"rendered":"PCIT v. Microfilm Capital (P.) Ltd. (2020) 113 taxmann.com 88 (Cal.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Microfilm Capital (P.) Ltd. (2020) 269 Taxman 1 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the valuation\u00a0 of shares accepted by the Tribunal being possible view, the order of Tribunal is affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Valuation of shares-No substantial question of law. [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-20386","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5iO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20386","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=20386"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20386\/revisions"}],"predecessor-version":[{"id":20387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20386\/revisions\/20387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}