{"id":2055,"date":"2018-08-23T09:26:26","date_gmt":"2018-08-23T09:26:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-everest-industries-ltd-2018-192-ttj-904-mum-trib\/"},"modified":"2019-02-26T12:17:30","modified_gmt":"2019-02-26T12:17:30","slug":"dy-cit-v-everest-industries-ltd-2018-192-ttj-904-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-everest-industries-ltd-2018-192-ttj-904-mum-trib\/","title":{"rendered":"Dy. CIT v. Everest Industries Ltd. (2018) 192 TTJ 904 \/168 DTR 178\/90 taxmann.com 330  (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the co-ordinate bench has restored the issue relating to sales tax incentive to the file of AO in assessment yrs. 2007-08 and 2008-09. The Tribunal set aside the order of CIT(A) on this issue and restore the same to the file of AO with the directions in earlier years. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax &#8211; Capital or revenue  \u2013 Sales tax incentive-Remanded to the file of AO .<\/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":[1],"tags":[],"class_list":["post-2055","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-x9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2055","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=2055"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2055\/revisions"}],"predecessor-version":[{"id":4105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2055\/revisions\/4105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}