{"id":3117,"date":"2018-12-08T06:37:15","date_gmt":"2018-12-08T06:37:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/l-t-finance-ltd-v-dy-cit-2018-258-taxman-282-bom-hc-2\/"},"modified":"2018-12-08T06:37:15","modified_gmt":"2018-12-08T06:37:15","slug":"l-t-finance-ltd-v-dy-cit-2018-258-taxman-282-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/l-t-finance-ltd-v-dy-cit-2018-258-taxman-282-bom-hc-2\/","title":{"rendered":"L &#038; T Finance Ltd. v. Dy. CIT (2018) 258 Taxman 282 (Bom.)(HC)"},"content":{"rendered":"<p style=\"text-align: justify; background: white; margin: 0in 0in 8.0pt 0in;\"><span style=\"font-family: 'Verdana','sans-serif';\">Dismissing the appeal of the assessee the Court held that; <span style=\"color: #3e3e3e; background: white;\">in fact, on going through the orders passed by the authorities below, the &#8220;matching concept&#8221; was never even argued or raised before them. Therefore, this argument can never give rise to a substantial question of law in the facts and circumstances of the present case. (AY. 2002-03, 2003-04)<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013 Question of matching concept  which was never  argued before the Tribunal nor raised before the High Court, cannot be argued first time before the High Court. [S.28(i)]<\/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-3117","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Oh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3117","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=3117"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3117\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}