{"id":5598,"date":"2019-05-30T05:34:03","date_gmt":"2019-05-30T05:34:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tvs-motor-co-ltd-v-ito-2018-258-taxman-77-170-dtr-15-304-ctr-853-2019-413-itr-171-mad-hc\/"},"modified":"2024-09-16T18:20:47","modified_gmt":"2024-09-16T12:50:47","slug":"tvs-motor-co-ltd-v-ito-2018-258-taxman-77-170-dtr-15-304-ctr-853-2019-413-itr-171-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tvs-motor-co-ltd-v-ito-2018-258-taxman-77-170-dtr-15-304-ctr-853-2019-413-itr-171-mad-hc\/","title":{"rendered":"TVS Motor Co. Ltd. v. ITO (2018) 258 Taxman 77\/170 DTR 15 \/ 304 CTR 853 \/ ( 2019) 413 ITR 171  (Mad.)(HC)\/Editorial :SLP dismissed as withdrawn , TVS Motor Company Ltd v. ITO (IT) ( 2024) 298 Taxman 550 ( SC)"},"content":{"rendered":"<p class=\"Case\"><span lang=\"EN-US\">Principle of grossing up of inome applicable as per S.9(2) Explantion 2\u00a0 was not agitated before lower authorities , hence cannot be raised for first time before Court. <b>\u00a0<\/b><\/span><span lang=\"EN-US\">(AY. 2002-03, 2003-04)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.  260A  :  Appeal-High Court \u2013 Issue not raised and adjudicated by lower authorities &#8211; Cannot be permitted to be raised for first time in appeal to High Court .[ S.195A, 201(1) 201(1A) ]<\/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-5598","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1si","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5598","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=5598"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5598\/revisions"}],"predecessor-version":[{"id":46517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5598\/revisions\/46517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}