{"id":30102,"date":"2022-10-04T12:16:33","date_gmt":"2022-10-04T06:46:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-universal-music-india-pvt-ltd-2022446-itr-287-bom-hc\/"},"modified":"2022-10-04T12:16:33","modified_gmt":"2022-10-04T06:46:33","slug":"pcit-v-universal-music-india-pvt-ltd-2022446-itr-287-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-universal-music-india-pvt-ltd-2022446-itr-287-bom-hc\/","title":{"rendered":"PCIT v. Universal Music India Pvt. Ltd. (2022)446 ITR 287 (Bom.)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal of the Revenue \u00a0that there was a finding by the Tribunal, that no issue was raised by the Commissioner in respect of particulars of payment made to persons specified under section\u00a040A(2)(b)\u00a0of the Act and even the show-cause notice was silent about that. The assessment order could not be set aside on the ground that payments made to persons specified under section\u00a040A(2)(b)\u00a0of the Act of Rs. 7,00,22,680 had been erroneously allowed in the assessment order. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Issue not referred in the notice  of revision-Order of  revision on such issue-Not valid. [S. 40A(2)(b)] <\/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-30102","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Pw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30102","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=30102"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30102\/revisions"}],"predecessor-version":[{"id":30103,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30102\/revisions\/30103"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}