{"id":2239,"date":"2018-09-06T01:08:47","date_gmt":"2018-09-06T01:08:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-adani-retail-ltd-2018-257-taxman-68-gujhc\/"},"modified":"2018-09-06T01:08:47","modified_gmt":"2018-09-06T01:08:47","slug":"pcit-v-adani-retail-ltd-2018-257-taxman-68-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-adani-retail-ltd-2018-257-taxman-68-gujhc\/","title":{"rendered":"PCIT  v.  Adani Retail Ltd. (2018) 257 Taxman 68 (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;\u00a0the Tribunal noted and correctly, that the statutory provision do not command that in order to avail the benefit of clause (a), separate books of account must be maintained. The Tribunal therefore required the Assessing Officer to examine the explanation of the assessee on merits. It was for this purpose, the Tribunal has remanded the issue back to the Assessing Officer.( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 72A : Carry forward and set off of accumulated loss and unabsorbed depreciation-Maintenance of separate books of account is not mandatory .[ S.72A(4)(a)]<\/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-2239","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-A7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2239","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=2239"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2239\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}