{"id":21809,"date":"2021-09-24T12:16:51","date_gmt":"2021-09-24T06:46:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-dilip-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib-acit-v-shilpa-seema-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib\/"},"modified":"2021-09-24T12:16:51","modified_gmt":"2021-09-24T06:46:51","slug":"acit-v-dilip-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib-acit-v-shilpa-seema-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-dilip-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib-acit-v-shilpa-seema-constructions-p-ltd-2020-190-dtr-181-203-ttj-422-cuttacktrib\/","title":{"rendered":"ACIT v. Dilip Constructions (P) Ltd. (2020) 190 DTR 181 \/ 203 TTJ 422 (Cuttack)(Trib.) ACIT v. Shilpa Seema Constructions (P) Ltd. (2020) 190 DTR 181 \/ 203 TTJ 422 (Cuttack)(Trib.)"},"content":{"rendered":"<p>Where\u00a0 the assessee filed an application for admissions of additional ground in the appeal challenging the procedure adopted by revenue authorities while granting approval u\/s 153D. The Additional ground of appeal was held to be purely legal and capable of being decided on the basis of material\/relevant appeal record already before the Tribunal, therefore, admitted for adjudication. (AY. 2010-2011 to 2015-2016)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Application for admission of Additional ground-Legal ground validity of approval  raised for the first time was admitted  for adjudication. [S. 153D] <\/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-21809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5FL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21809","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=21809"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21809\/revisions"}],"predecessor-version":[{"id":21810,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21809\/revisions\/21810"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}