{"id":24942,"date":"2022-02-21T12:15:01","date_gmt":"2022-02-21T06:45:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/park-health-system-p-ltd-v-pr-cit-2021-323-ctr-628-208-dtr-12-telanganahc\/"},"modified":"2022-04-17T06:16:16","modified_gmt":"2022-04-17T00:46:16","slug":"park-health-system-p-ltd-v-pr-cit-2021-323-ctr-628-208-dtr-12-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/park-health-system-p-ltd-v-pr-cit-2021-323-ctr-628-208-dtr-12-telanganahc\/","title":{"rendered":"Park Health System (P) Ltd. v. Pr. CIT (2021) 439 ITR 643 \/  323 CTR 628 \/ 208 DTR 12 \/ (2022) 284 Taxman 319    (Telangana)(HC)"},"content":{"rendered":"<p>Petitioner-hospital filed application seeking renewal of approval under clause (ii)(b) of proviso to section 17(2)(viii) of the Act. Revenue issued show cause notice and rejected the application on ground that State Government had cancelled permission granted to petitioner for providing COVID treatment.\u00a0 On writ allowing the petition the Court held that since revocation of permission was later lifted by the State Government and petitioner was permitted to provide treatment, very basis of show cause notice stood removed\u00a0\u00a0 order was to be set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 17(2) : Perquisite-Permission for providing COVID treatment-Show cause notice-Revocation of permission was lifted-Order was set aside [S. 15, 17(ii)(b),ITATR, 1962, R. 3A,  Art. 226]  <\/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-24942","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ui","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24942","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=24942"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24942\/revisions"}],"predecessor-version":[{"id":26460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24942\/revisions\/26460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}