{"id":4544,"date":"2019-03-28T09:55:11","date_gmt":"2019-03-28T09:55:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/auro-lab-v-ito-2019-411-itr-308-mad-hc\/"},"modified":"2019-05-01T00:15:33","modified_gmt":"2019-05-01T00:15:33","slug":"auro-lab-v-ito-2019-411-itr-308-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/auro-lab-v-ito-2019-411-itr-308-mad-hc\/","title":{"rendered":"Auro Lab v. ITO (2019) 411 ITR 308 \/174 DTR 329 \/ 307 CTR 6 \/ 261 Taxman 364  (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that that; amendments made \u00a0\u00a0<span lang=\"EN-GB\">with effect from 1-6 -2010 \u00a0<\/span>\u00a0is enabling cancellation of registration is not retrospective. Cancellation cannot be made with retrospective effect. No allegation of fraud notice for reassessment is held to be bad in law<strong>.\u00a0 <\/strong>(AY.2004-05 to 2007-08, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Cancella1Amendment in 2004 is enabling cancellation of registration  is not retrospective- Cancellation cannot be made with retrospective effect \u2013 No allegation of fraud notice for reassessment is held to be bad in law. [S. 12A.]<\/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-4544","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4544","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=4544"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4544\/revisions"}],"predecessor-version":[{"id":5315,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4544\/revisions\/5315"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}