{"id":36166,"date":"2023-08-28T17:02:47","date_gmt":"2023-08-28T11:32:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-atlas-copco-india-ltd-no-2-2022-96-itr-566-punetrib\/"},"modified":"2023-08-28T17:02:47","modified_gmt":"2023-08-28T11:32:47","slug":"dy-cit-v-atlas-copco-india-ltd-no-2-2022-96-itr-566-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-atlas-copco-india-ltd-no-2-2022-96-itr-566-punetrib\/","title":{"rendered":"Dy. CIT v. Atlas Copco (India) Ltd (No.2) (2022) 96 ITR 566 (Pune)(Trib)"},"content":{"rendered":"<p><em>Following the decisions in\u00a0 <\/em>\u00a0CIT v. Sulzer India Limited (2014) 369 ITR 717 (Bom)(HC) CIT v. McDowell &amp; Co Ltd (2014) 369 ITR 684\u00a0(Karn) (HC) \u00a0 <em>CIT v. Xylon Holdings (P.) Ltd. [2012] 26 taxmann.com 333\/211 Taxman 108 (Bom.) (Mag.).\u00a0 the order of the CIT(A) is affirmed.<\/em> (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability-Pre-payment of liability under Sales Tax Defferal Scheme-Deletion of addition is held to be justified. <\/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-36166","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9pk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36166","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=36166"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36166\/revisions"}],"predecessor-version":[{"id":36167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36166\/revisions\/36167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}