{"id":21194,"date":"2021-08-28T15:21:03","date_gmt":"2021-08-28T09:51:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-giri-v-acit-2021-278-taxman-412-mad-hc-harland-clarke-holding-software-india-p-ltd-v-dy-cit-2021-278-taxman-409-mad-hc-saroj-vinod-kumar-jain-v-pcit-2021-278-taxman-375-ma\/"},"modified":"2021-08-28T15:21:03","modified_gmt":"2021-08-28T09:51:03","slug":"ashok-giri-v-acit-2021-278-taxman-412-mad-hc-harland-clarke-holding-software-india-p-ltd-v-dy-cit-2021-278-taxman-409-mad-hc-saroj-vinod-kumar-jain-v-pcit-2021-278-taxman-375-ma","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-giri-v-acit-2021-278-taxman-412-mad-hc-harland-clarke-holding-software-india-p-ltd-v-dy-cit-2021-278-taxman-409-mad-hc-saroj-vinod-kumar-jain-v-pcit-2021-278-taxman-375-ma\/","title":{"rendered":"Ashok Giri v. ACIT (2021) 278 Taxman 412 (Mad.) (HC) Harland Clarke Holding Software India (P) Ltd v. Dy. CIT (2021) 278 Taxman 409 (Mad.) (HC) Saroj Vinod Kumar Jain v. PCIT (2021) 278 Taxman 375 (Mad.) (HC)"},"content":{"rendered":"<p>Court held observed that \u00a0assessee had already availed benefit under Vivad se Vishwas Act \u00a0hence the assessee would be given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 of said Act would not be in favour of assessee . \u00a0(AY 2005-06)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act, 2020 <\/p>\n<p>S. 4: Filing of declaration and particulars to be furnished &#8211;   Liberty is given to restore the appeal . [ S.28(va),  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":[1],"tags":[],"class_list":["post-21194","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5vQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21194","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=21194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21194\/revisions"}],"predecessor-version":[{"id":21195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21194\/revisions\/21195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}