{"id":48991,"date":"2024-12-17T16:05:27","date_gmt":"2024-12-17T10:35:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-a-p-knit-fab-2024-109-itr-492-chdtrib\/"},"modified":"2024-12-17T16:05:27","modified_gmt":"2024-12-17T10:35:27","slug":"dy-cit-v-a-p-knit-fab-2024-109-itr-492-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-a-p-knit-fab-2024-109-itr-492-chdtrib\/","title":{"rendered":"Dy. CIT v. A. P. Knit Fab (2024) 109 ITR 492 (Chd)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the Revenue the Tribunal held that tax effect is only Rs 46, 91, 541\u00a0 hence the appeal of Revenue is dismissed. Referred Circular No. 3 of 2018, dated 11-7 2018,(2-2018) \u00a0405 ITR 29(St)\u00a0 para 10(b))\u00a0 Circular No. 22 of 2015, dated 17-12 2015 (2015) 379 ITR 182 (St (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 :  Appellate Tribunal-Appeals-Monetary limits-CBDT instructions and Circulars-Any sum received from employees-Tax effect is Rs 46, 91, 541-Appeal of Revenue is dismissed. [S.2(24)(x), 36(1)(va),43B,   119, 268A]<\/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-48991","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cKb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48991","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=48991"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48991\/revisions"}],"predecessor-version":[{"id":48992,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48991\/revisions\/48992"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}