{"id":31055,"date":"2022-12-07T11:12:13","date_gmt":"2022-12-07T05:42:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-gahoi-buildwell-p-ltd-2022-447-itr-315-delhihc\/"},"modified":"2022-12-07T11:12:13","modified_gmt":"2022-12-07T05:42:13","slug":"pcit-v-gahoi-buildwell-p-ltd-2022-447-itr-315-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-gahoi-buildwell-p-ltd-2022-447-itr-315-delhihc\/","title":{"rendered":"PCIT v. Gahoi Buildwell (P.) Ltd. (2022) 447 ITR 315 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the Tribunal had considered all the issues in depth. The findings given by the Tribunal were based on appreciation of facts. The issues raised by the Department did not involve any substantial question of law and need not be interfered with in appeal under section\u00a0260A. The Tribunal had given separate findings on all the issues for all the three assessment years 2007-08, 2008-09 and 2009-10 and there was no perversity in its orders passed under section\u00a0254. No question of law arose. (AY.2007-08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Business expenditure-Order of  Tribunal deleting disallowances based on appreciation of  facts-Cannot be disturbed unless order is  illegal or  perverse. [S. 254(1)]  <\/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-31055","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-84T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31055","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=31055"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31055\/revisions"}],"predecessor-version":[{"id":31056,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31055\/revisions\/31056"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}