{"id":38764,"date":"2024-02-01T14:33:53","date_gmt":"2024-02-01T09:03:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pwt-v-oriental-building-furnishing-co-ltd-2023-294-taxman-2-sc\/"},"modified":"2024-05-22T06:32:43","modified_gmt":"2024-05-22T01:02:43","slug":"pwt-v-oriental-building-furnishing-co-ltd-2023-294-taxman-2-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pwt-v-oriental-building-furnishing-co-ltd-2023-294-taxman-2-sc\/","title":{"rendered":"PWT v. Oriental Building &#038; Furnishing Co. Ltd. (2023) 294 Taxman 2\/ 333 CTR 1 (SC)"},"content":{"rendered":"<p>Appeal of the Revenue is dismissed as the\u00a0 tax amount involved in revenue&#8217;s appeal was lower than monetary limit fixed to prefer an appeal before Supreme Court. Question of law was left open.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal-Instructions-Circulars-Monetary limits-Low tax effect-Appeal of Revenue is dismissed. [Art. 136] <\/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-38764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a5e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38764","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=38764"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38764\/revisions"}],"predecessor-version":[{"id":43084,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38764\/revisions\/43084"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}