{"id":535,"date":"2018-04-30T09:32:53","date_gmt":"2018-04-30T09:32:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vinod-agarwal-v-cit-2018-61-itr-598-kol-trib-shyam-sundar-agarwal-v-cit-2018-61-itr-598-kol-trib-ramnaresh-agarwal-v-cit-2018-61-itr-598-kol-trib-pawan-kumar-agarwal-2\/"},"modified":"2018-04-30T09:32:53","modified_gmt":"2018-04-30T09:32:53","slug":"vinod-agarwal-v-cit-2018-61-itr-598-kol-trib-shyam-sundar-agarwal-v-cit-2018-61-itr-598-kol-trib-ramnaresh-agarwal-v-cit-2018-61-itr-598-kol-trib-pawan-kumar-agarwal-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vinod-agarwal-v-cit-2018-61-itr-598-kol-trib-shyam-sundar-agarwal-v-cit-2018-61-itr-598-kol-trib-ramnaresh-agarwal-v-cit-2018-61-itr-598-kol-trib-pawan-kumar-agarwal-2\/","title":{"rendered":"Vinod Agarwal v. CIT  (2018) 61 ITR   598 (Kol) (Trib)  Shyam Sundar Agarwal v. CIT  (2018) 61 ITR   598 (Kol) (Trib)  Ramnaresh Agarwal  v. CIT  (2018) 61 ITR   598 (Kol) (Trib)  Pawan Kumar Agarwal v. CIT  (2018) 61 ITR   598 (Kol) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that;  exemption claimed in share of profit which was credited to partners  account , exemption was claimed u\/s 10(2A) of the Act which was allowed by the Assessing Officer . The Tribunal held that , view of the Assessing Officer was possible view, Commissioner cannot revise the order merely  because he did not agree with the view of the AO , hence revision was held to be not valid . ( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013Exemption was claimed in respect of share of profit was credited to partners account \u2013 Two views possible \u2013 Revision was held to be not valid [ S.10(2A)]<\/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-535","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/535","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=535"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/535\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}