{"id":5761,"date":"2019-06-14T11:25:46","date_gmt":"2019-06-14T11:25:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/punjab-state-co-operative-milk-produce-federation-ltd-v-acit-2019-197-ttj-642-174-dtr-155-chd-trib\/"},"modified":"2019-06-14T11:25:46","modified_gmt":"2019-06-14T11:25:46","slug":"punjab-state-co-operative-milk-produce-federation-ltd-v-acit-2019-197-ttj-642-174-dtr-155-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/punjab-state-co-operative-milk-produce-federation-ltd-v-acit-2019-197-ttj-642-174-dtr-155-chd-trib\/","title":{"rendered":"Punjab State Co-Operative Milk Produce Federation Ltd. v ACIT (2019) 197 TTJ  642\/ 174 DTR  155  (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal after judiciously accepting the contentions of the Assessee, had laid down a principle to apply\u00a0\u00a0 R. 8D for calculating the disallowance, in consonance with law. This had been accepted by the assessee in earlier years as it had been beneficial to the assessee. The fact that direction resulted in enhancement of disallowance is only consequential and therefore in consonance with the principles laid down. Appeal of assessee is dismissed.\u00a0 \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal\u2013Powers-Remand with Directions\u2013 Consequential enhancement  is held to be valid. [R. 8D]<\/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-5761","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5761","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=5761"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5761\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}