{"id":589,"date":"2018-05-01T08:01:03","date_gmt":"2018-05-01T08:01:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc-2\/"},"modified":"2018-10-19T11:55:56","modified_gmt":"2018-10-19T11:55:56","slug":"cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-auto-mobile-corporation-of-goa-ltd-2018-164-dtr-168-bom-hc-2\/","title":{"rendered":"CIT v. Auto Mobile Corporation of Goa Ltd ( 2018) 405 ITR 310\/ 164 DTR 168 ( Bom) (HC)"},"content":{"rendered":"<p>Court held that , S.260A(4) confers power on the Court to hear , for the reasons to be recorded , the appeal on any other question of law not formulated by it, if the Court is satisfied that such a question arises . Additional question was framed whether the assesse can disclaim depreciation when it claimed deduction u\/s 80HH .( AY. 1989-90)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court -Formulation of additional substantial question of law \u2013 Court has the power to frame an additional substantial question of law even at the time of hearing of appeal [ S.32, 80HH, 260A(4 )]<\/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-589","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/589","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=589"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/589\/revisions"}],"predecessor-version":[{"id":2594,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/589\/revisions\/2594"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}