{"id":21902,"date":"2021-09-25T13:52:09","date_gmt":"2021-09-25T08:22:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-karnataka-state-co-operative-federation-ltd-2021-280-taxman-452-karn-hc\/"},"modified":"2021-09-25T13:52:09","modified_gmt":"2021-09-25T08:22:09","slug":"pcit-v-karnataka-state-co-operative-federation-ltd-2021-280-taxman-452-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-karnataka-state-co-operative-federation-ltd-2021-280-taxman-452-karn-hc\/","title":{"rendered":"PCIT v. Karnataka State Co-operative Federation Ltd. (2021) 280 Taxman 452 (Karn.)(HC)"},"content":{"rendered":"<p>Held that the assessee is entitle to make\u00a0 the\u00a0 new claim before the Appellate Authority though\u00a0 neither \u00a0claimed in the original return nor filed the revised return. Appeal of revenue was dismissed.\u00a0\u00a0 (AY.\u00a0 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-New claim-Can be made before the Appellate Authority though neither  claimed in the original return nor filed the revised return. [S. 139] <\/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-21902","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Hg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21902","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=21902"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21902\/revisions"}],"predecessor-version":[{"id":21903,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21902\/revisions\/21903"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}