{"id":538,"date":"2018-04-30T09:36:07","date_gmt":"2018-04-30T09:36:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-shalimar-industries-ltd-2018-401-itr-239-cal-hc\/"},"modified":"2018-04-30T09:36:07","modified_gmt":"2018-04-30T09:36:07","slug":"cit-v-shalimar-industries-ltd-2018-401-itr-239-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shalimar-industries-ltd-2018-401-itr-239-cal-hc\/","title":{"rendered":"CIT  v. Shalimar Industries Ltd.  (2018) 401 ITR 239 (Cal) (HC)"},"content":{"rendered":"<p>Reference application was rejected as the tax effect was below the threshold contemplated in the Central Board of Direct Taxes\u2019 Circular No. 21\/2015 dated December 10, 2015( 2015) 379 ITR 107 ( St.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal\u2013  Monetary limits \u2013 Circulars are binding on department- Reference application was rejected [ 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-538","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/538","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=538"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/538\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}