{"id":37094,"date":"2023-09-06T15:00:59","date_gmt":"2023-09-06T09:30:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lata-holding-p-ltd-v-ito-2022100-itr-249-mumtrib\/"},"modified":"2023-09-06T15:00:59","modified_gmt":"2023-09-06T09:30:59","slug":"lata-holding-p-ltd-v-ito-2022100-itr-249-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lata-holding-p-ltd-v-ito-2022100-itr-249-mumtrib\/","title":{"rendered":"Lata Holding P. Ltd. v.ITO (2022)100 ITR 249 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the additional grounds of appeal raising legal issues were admitted for adjudication and directed the CIT(A) while deciding on\u00a0 merits shall also consider the additional grounds of appeal raised before the Tribunal on jurisdictional issue and shall grant reasonable opportunity of hearing and to make submissions before deciding the appeal, in accordance with law.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Additional legal grounds-Admitted-Matter remanded to CIT(A) [S. 147, 148, 250] <\/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-37094","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ei","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37094","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=37094"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37094\/revisions"}],"predecessor-version":[{"id":37095,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37094\/revisions\/37095"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}