{"id":54861,"date":"2025-06-11T12:51:06","date_gmt":"2025-06-11T07:21:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/grasim-industries-ltd-v-chief-cit-central-2025-302-taxman-194-bom-hc\/"},"modified":"2025-06-11T12:51:06","modified_gmt":"2025-06-11T07:21:06","slug":"grasim-industries-ltd-v-chief-cit-central-2025-302-taxman-194-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/grasim-industries-ltd-v-chief-cit-central-2025-302-taxman-194-bom-hc\/","title":{"rendered":"Grasim Industries Ltd. v. Chief CIT (Central) (2025) 302 Taxman 194 (Bom.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Allowing the petition the Court held that\u00a0 dismissal of application for waiver of application is due to non application of mind. Accordingly\u00a0 the order is set aside\u00a0 for de novo consideration \u00a0(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234C : Interest-Deferment of advance tax-COVID-19 pandemic-Dismissal of waiver  application is set aside-Matter remanded to CCIT for a denovo consideration. [S.208, 209, 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-54861","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54861","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=54861"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54861\/revisions"}],"predecessor-version":[{"id":54862,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54861\/revisions\/54862"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}