{"id":3747,"date":"2019-01-20T13:46:53","date_gmt":"2019-01-20T13:46:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/fis-global-business-solutions-india-pvt-ltd-v-cit-2018-409-itr-560-delhihc\/"},"modified":"2019-01-20T13:46:53","modified_gmt":"2019-01-20T13:46:53","slug":"fis-global-business-solutions-india-pvt-ltd-v-cit-2018-409-itr-560-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fis-global-business-solutions-india-pvt-ltd-v-cit-2018-409-itr-560-delhihc\/","title":{"rendered":"FIS  Global Business Solutions India Pvt. Ltd.  v. CIT (2018) 409 ITR 560 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that , the audit information was merely an information and that change of opinion was impermissible. The reassessment notice was solely based on audit opinion. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147:Reassessment \u2014with in four years- Change of opinion  -Opinion of revenue Audit party-  Foreign Exchange Fluctuation gain on interest income  is not allowable \u2014  Notice for reassessment is held to be invalid [ S.148 ]<\/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":[1],"tags":[],"class_list":["post-3747","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3747","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=3747"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3747\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}