{"id":39552,"date":"2024-02-22T13:00:20","date_gmt":"2024-02-22T07:30:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-mbl-infrastructure-ltd-2023-155-taxmann-com-656-calhc-editorial-slp-of-revenue-is-dismissed-pcit-central-v-mbl-infrastructure-ltd-2023-295-taxman-586-sc\/"},"modified":"2024-02-25T16:11:05","modified_gmt":"2024-02-25T10:41:05","slug":"pcit-central-v-mbl-infrastructure-ltd-2023-155-taxmann-com-656-calhc-editorial-slp-of-revenue-is-dismissed-pcit-central-v-mbl-infrastructure-ltd-2023-295-taxman-586-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-mbl-infrastructure-ltd-2023-155-taxmann-com-656-calhc-editorial-slp-of-revenue-is-dismissed-pcit-central-v-mbl-infrastructure-ltd-2023-295-taxman-586-sc\/","title":{"rendered":"PCIT (Central) v. MBL Infrastructure Ltd. (2023) 155 taxmann.com 656\/ (2024) 461 ITR 148 (Cal)(HC) Editorial: SLP of Revenue is dismissed, PCIT (Central) v. MBL Infrastructure Ltd. (2023) 295 Taxman 586 \/(2024) 461 ITR 150(SC)"},"content":{"rendered":"<p>Assessing Officer allowed deduction under section 80IA of the Act. Commissioner\u00a0 revised the order on the ground that the assessee was mere a work contractor and Assessing Officer had not correctly applied law on issue of deduction. Tribunal set aside the order of the Commissioner. High Court affirmed the order. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-<br \/>\n-Industrial undertakings-Road infrastructure development-Order of Tribunal is affirmed. [S.80IA, 260A] <\/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-39552","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ahW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39552","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=39552"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39552\/revisions"}],"predecessor-version":[{"id":39634,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39552\/revisions\/39634"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}