{"id":37122,"date":"2023-09-06T15:06:32","date_gmt":"2023-09-06T09:36:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaladurga-vss-sangha-tellaru-v-pcit-2022-98-itr-40-snbang-trib\/"},"modified":"2023-09-06T15:06:32","modified_gmt":"2023-09-06T09:36:32","slug":"jaladurga-vss-sangha-tellaru-v-pcit-2022-98-itr-40-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaladurga-vss-sangha-tellaru-v-pcit-2022-98-itr-40-snbang-trib\/","title":{"rendered":"Jaladurga Vss Sangha Tellaru v. PCIT (2022) 98 ITR 40 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer had not dealt with the\u00a0 issues nor examined them while passing the assessment order. Revision is valid. The assesseee is\u00a0 eligible for deduction under section\u00a080P\u00a0on the profit from business and the benefit of Circular No. 37 of 2016, dated November 2, 2016.(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Provisions made under various heads-Assessing Officer has not examined the details-Revision is valid-Benefit of Circular-Eligible deduction. [S.80P] <\/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-37122","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9EK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37122","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=37122"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37122\/revisions"}],"predecessor-version":[{"id":37123,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37122\/revisions\/37123"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}