{"id":5788,"date":"2019-06-14T12:36:09","date_gmt":"2019-06-14T12:36:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-aristo-pharmaceuticals-pvt-ltd-2019-412-itr-112-bom-hc\/"},"modified":"2019-06-14T12:36:09","modified_gmt":"2019-06-14T12:36:09","slug":"cit-v-aristo-pharmaceuticals-pvt-ltd-2019-412-itr-112-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-aristo-pharmaceuticals-pvt-ltd-2019-412-itr-112-bom-hc\/","title":{"rendered":"CIT v. Aristo Pharmaceuticals Pvt. Ltd. (2019) 412 ITR 112 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the Assessing Officer having examined the assessee&#8217;s claim and having passed the order accepting the fringe benefits tax after scrutiny, could not have modified such an order in purported exercise of rectification powers under section\u00a0154\u00a0. The power of rectification was not the same as review power. Under such power the Assessing Officer could rectify errors apparent on record. Detailed consideration was impermissible.\u00a0 (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Fringe benefits tax-Assessing Officer enhancing assessable fringe benefits  by passing  rectification order- Held to be not valid. [S. 115WE(3)]<\/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-5788","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5788","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=5788"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5788\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}