{"id":2145,"date":"2018-08-26T08:10:26","date_gmt":"2018-08-26T08:10:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/atc-telecom-tower-p-ltd-v-pcit-2018-192-ttj-16-mum-trib\/"},"modified":"2018-10-19T07:59:58","modified_gmt":"2018-10-19T07:59:58","slug":"atc-telecom-tower-p-ltd-v-pcit-2018-192-ttj-16-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atc-telecom-tower-p-ltd-v-pcit-2018-192-ttj-16-mum-trib\/","title":{"rendered":"ATC Telecom Tower (P) Ltd. v. PCIT (2018) 192 TTJ 16\/ 169 DTR 265 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the \u00a0PCIT is \u00a0justified in revising the reassessment order passed by the AO with a direction to adjudicate a fresh the issue as regards the amount of USD 185 million claimed to have been received by the assessee as share application money after making necessary verifications. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Share application money &#8211; Lack of proper inquiry-Revision is held to be valid .[ S.68, 147 ]<\/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-2145","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2145","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=2145"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2145\/revisions"}],"predecessor-version":[{"id":2574,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2145\/revisions\/2574"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}