{"id":34152,"date":"2023-04-22T20:19:01","date_gmt":"2023-04-22T14:49:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-maharashtra-seamless-ltd-2022-220-dtr-415-329-ctr-937-sc-cit-v-air-france-2022-220-dtr-416-sc\/"},"modified":"2023-08-20T17:35:11","modified_gmt":"2023-08-20T12:05:11","slug":"cit-v-maharashtra-seamless-ltd-2022-220-dtr-415-329-ctr-937-sc-cit-v-air-france-2022-220-dtr-416-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-maharashtra-seamless-ltd-2022-220-dtr-415-329-ctr-937-sc-cit-v-air-france-2022-220-dtr-416-sc\/","title":{"rendered":"CIT v. Maharashtra Seamless Ltd. (2022) 220 DTR 415\/329 CTR 937 (SC) CIT v. Air France ( 2022) 220 DTR 416 (SC )\/ (2023) 330 CTR 110 \/CIT  v. British Airways  (2022 )   220 DTR  416 \/ 2023) 330 CTR 110( SC)"},"content":{"rendered":"<p>The tax effect in an appeal filed by revenue was less than Rs. 2 crores, which was below the monetary limit as per Circular 17\/2019, dated 8-8-2019, appeal was dismissed due to low tax effect<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal \u2013Instructions \u2013 Monetary limit less than Rs 2 Crores \u2013 Appeal of revenue was dismissed . <\/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-34152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8SQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34152","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=34152"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34152\/revisions"}],"predecessor-version":[{"id":35427,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34152\/revisions\/35427"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}