{"id":46299,"date":"2024-09-15T09:54:26","date_gmt":"2024-09-15T04:24:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nya-international-2024462-itr-44-gujhc\/"},"modified":"2024-09-15T09:54:26","modified_gmt":"2024-09-15T04:24:26","slug":"pcit-v-nya-international-2024462-itr-44-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nya-international-2024462-itr-44-gujhc\/","title":{"rendered":"PCIT v. Nya International (2024)462 ITR 44 (Guj)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal of the Revenue the Court held that\u00a0 the Assessing Officer had conducted sufficient inquiry and examined the assessee\u2019s eligibility to claim for deduction under section\u00a010AA. It was not a case of \u201cno inquiry\u201d or \u201clack of inquiry\u201d. The Tribunal was justified in quashing the order of the Principal Commissioner passed under section\u00a0263\u00a0and holding that the decision of the Assessing Officer was not erroneous or prejudicial to the interests of the Revenue.(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special Economic Zones-Subjective exercise-Order of Tribunal quashing the revision is affirmed.[S.10AA]<\/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-46299","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c2L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46299","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=46299"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46299\/revisions"}],"predecessor-version":[{"id":46300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46299\/revisions\/46300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}