{"id":5199,"date":"2019-04-28T14:24:29","date_gmt":"2019-04-28T14:24:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-p-c-naidu-2019-412-itr-378-karnhc\/"},"modified":"2019-04-28T14:24:29","modified_gmt":"2019-04-28T14:24:29","slug":"cit-v-p-c-naidu-2019-412-itr-378-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-p-c-naidu-2019-412-itr-378-karnhc\/","title":{"rendered":"CIT    v.  P. C. Naidu (2019) 412 ITR 378 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,The matter neither had any cascading tax effect nor did it involve any issues of common principles in a group of matters or a large number of matters. The withdrawal of the appeal could be permitted in accordance with the CBDT Circular dated July 11, 2018 (2018)405 ITR 29 \u00a0(St.), Circular dt 9-2-2011 (2011) 332 ITR 1 \u00a0(St.) .Referred ,CIT \u00a0v. Surya Herbal Ltd. (2013) 350 ITR 300 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court -Monetary limit &#8211; The matter neither had any cascading tax effect nor did it involve any issues of common principles in a group of matters or a large number of matters-.The withdrawal of the appeal could be permitted in accordance with the CBDT Circular dated July 11, 2018  [ S.119 ]<\/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-5199","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5199","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=5199"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5199\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}