{"id":22180,"date":"2021-10-05T18:11:35","date_gmt":"2021-10-05T12:41:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/marmon-food-and-beverage-technologies-india-p-ltd-v-ito-2021435-itr-327-karn-hc-cit-v-ge-india-technology-centre-pvt-ltd-2021-435-itr-327-karn-hc\/"},"modified":"2022-02-08T20:07:25","modified_gmt":"2022-02-08T14:37:25","slug":"marmon-food-and-beverage-technologies-india-p-ltd-v-ito-2021435-itr-327-karn-hc-cit-v-ge-india-technology-centre-pvt-ltd-2021-435-itr-327-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/marmon-food-and-beverage-technologies-india-p-ltd-v-ito-2021435-itr-327-karn-hc-cit-v-ge-india-technology-centre-pvt-ltd-2021-435-itr-327-karn-hc\/","title":{"rendered":"Marmon Food and Beverage Technologies India (P.) Ltd. v. ITO (2021)435 ITR 327 \/ 205 DTR 153\/ 323 CTR 455(Karn.)(HC) CIT v. GE India Technology Centre Pvt. Ltd. (2021) 435 ITR 327 \/  205 DTR 153 \/323 CTR 455(Karn.)(HC)"},"content":{"rendered":"<p>It is a settled proposition of law that a co-ordinate Bench of the Tribunal is required to follow the earlier decisions and in case there is a difference of opinion, the matter may be referred to a larger Bench<em>. <\/em>(AY. 2007-08 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Duties-Tribunal has to follow decision of Co-ordinate Bench. [S. 10B] <\/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-22180","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5LK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22180","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=22180"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22180\/revisions"}],"predecessor-version":[{"id":24761,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22180\/revisions\/24761"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}