{"id":54658,"date":"2025-06-02T16:18:08","date_gmt":"2025-06-02T10:48:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sesa-sterlite-ltd-v-asst-cit-2025472-itr-591-167-taxmann-com-137-bomhc\/"},"modified":"2025-06-02T16:18:08","modified_gmt":"2025-06-02T10:48:08","slug":"sesa-sterlite-ltd-v-asst-cit-2025472-itr-591-167-taxmann-com-137-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sesa-sterlite-ltd-v-asst-cit-2025472-itr-591-167-taxmann-com-137-bomhc\/","title":{"rendered":"Sesa Sterlite Ltd. v. Asst. CIT (2025)472 ITR 591\/ 167 taxmann.com 137 (Bom)(HC)"},"content":{"rendered":"<p>Held that the burden is on the Assessing Officer to establish that the conditions are fulfilled and that the fulfilment of the conditions has to be established on the basis of reasons recorded in terms of section\u00a0148(2). Accordingly the reassessment proceedings to disallow claim for deduction once again is impermissible.\u00a0 Notice and order rejecting objections quashed and set aside.\u00a0 (AY.2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Survey- Newly established hundred Per Cent. export oriented establishments-   Reassessment proceedings to disallow claim for deduction once again is impermissible-Notice and order rejecting objections quashed and set aside. [S.10B, 133A, 148 (2), Art. 226]  <\/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-54658","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54658","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=54658"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54658\/revisions"}],"predecessor-version":[{"id":54659,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54658\/revisions\/54659"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}