{"id":30546,"date":"2022-10-25T11:39:50","date_gmt":"2022-10-25T06:09:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/frick-india-ltd-v-dcit-2022-216-ttj-146-delhitrib-3\/"},"modified":"2022-10-25T11:39:50","modified_gmt":"2022-10-25T06:09:50","slug":"frick-india-ltd-v-dcit-2022-216-ttj-146-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/frick-india-ltd-v-dcit-2022-216-ttj-146-delhitrib-3\/","title":{"rendered":"Frick India Ltd. v. DCIT (2022) 216 TTJ 146 (Delhi)(Trib.)"},"content":{"rendered":"<p>On Appeal the Tribunal held that the of dividend stripping u\/s 94(7) was never considered by AO in course of assessment, CIT(A) had no jurisdiction to enhance the income qua the said issue. (AY. 2004-05 &amp; 2005-2006)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-New issue  which was not considered by AO during the course of assessment-Enhancement is not valid. [S. 94(7), 251(1)(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":[21],"tags":[],"class_list":["post-30546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7WG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30546","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=30546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30546\/revisions"}],"predecessor-version":[{"id":30547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30546\/revisions\/30547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}