{"id":37188,"date":"2023-09-06T15:26:24","date_gmt":"2023-09-06T09:56:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/leeford-health-care-ltd-v-pcit-2022-99-itr-19-chdtrib\/"},"modified":"2023-09-06T15:26:24","modified_gmt":"2023-09-06T09:56:24","slug":"leeford-health-care-ltd-v-pcit-2022-99-itr-19-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/leeford-health-care-ltd-v-pcit-2022-99-itr-19-chdtrib\/","title":{"rendered":"Leeford Health Care Ltd v. PCIT (2022) 99 ITR 19 (Chd)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0 freebies or gifts\u00a0 were given to stockists and distributors.\u00a0 Enquirers were made in the assessment proceedings. Once there is application of mind\u00a0 and enquiry has been made by the Assessing\u00a0 Officer, the assessment cannot be treated as erroneous or prejudicial to the interest of the Revenue.\u00a0 (AY. 2008-09 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Freebies or gifts-stockists and distributors-Enquirers were made in the assessment proceedings-Revision is not valid. [S. 37(1), 153A] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-37188","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9FO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37188","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=37188"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37188\/revisions"}],"predecessor-version":[{"id":37189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37188\/revisions\/37189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}