{"id":2357,"date":"2018-09-14T10:14:13","date_gmt":"2018-09-14T10:14:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/n-annamalai-v-pcit-2018-257-taxman-192-mad-hc\/"},"modified":"2018-09-14T10:14:13","modified_gmt":"2018-09-14T10:14:13","slug":"n-annamalai-v-pcit-2018-257-taxman-192-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/n-annamalai-v-pcit-2018-257-taxman-192-mad-hc\/","title":{"rendered":"N. Annamalai v. PCIT (2018) 257 Taxman 192 (Mad)( HC)"},"content":{"rendered":"<p>Court held that, assessee, who retired from ICICI Bank under early retirement option scheme, is \u00a0entitled to benefit of exemption under S. 10(10C), even though the assessee \u00a0had filed revised return under S. 139(5), for relevant year beyond prescribed time period .( AY.2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(10C) :Public sector companies &#8211; Voluntary retirement scheme -ICICI Bank- Early Retirement Option Scheme- Entitled to  exemption  even though the assessee  had filed revised return under S. 139(5), for relevant year beyond prescribed time period. [ S.139(5) ]<\/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-2357","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-C1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2357","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=2357"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2357\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}