{"id":20450,"date":"2021-07-21T11:25:25","date_gmt":"2021-07-21T05:55:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-113-taxmann-com-598-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-270-taxm\/"},"modified":"2021-07-21T11:25:25","modified_gmt":"2021-07-21T05:55:25","slug":"pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-113-taxmann-com-598-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-270-taxm","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-113-taxmann-com-598-delhi-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-indian-farmers-fertilizers-cooperative-ltd-2020-270-taxm\/","title":{"rendered":"PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 113 taxmann.com 598 (Delhi) (HC) Editorial: SLP is granted to the revenue PCIT v. Indian Farmers Fertilizers Cooperative Ltd. (2020) 270 Taxman 187 (SC)"},"content":{"rendered":"<p>On appeal by the revenue High Court affirmed the order of Tribunal by following the\u00a0 rule of consistency and revision order was quashed.(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Tax credit-High Court affirmed the order of Tribunal by following the  rule of consistency-DTAA-India-Oman. [S.90(a)(ii), Art. 25 (4)]  <\/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-20450","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20450","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=20450"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20450\/revisions"}],"predecessor-version":[{"id":20451,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20450\/revisions\/20451"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}