{"id":5993,"date":"2019-06-28T12:36:29","date_gmt":"2019-06-28T12:36:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-poonjar-service-co-operative-bank-ltd-2019-414-itr-67-fb-ker-hc\/"},"modified":"2019-08-25T14:25:23","modified_gmt":"2019-08-25T14:25:23","slug":"cit-v-poonjar-service-co-operative-bank-ltd-2019-414-itr-67-fb-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-poonjar-service-co-operative-bank-ltd-2019-414-itr-67-fb-ker-hc\/","title":{"rendered":"CIT   v.  Poonjar Service Co-Operative Bank Ltd.  (2019) 414 ITR 67 (FB) (Ker.) (HC)\/Mavilayi Service Co -Operative Bank Ltd v. CIT ( 2019) 309 CTR 121 \/ 179 DTR 65( FB) (Ker) (HC)  PCIT v. Vazhappally Service Co -Operative Bank Ltd ( 2019) 309 CTR 121 \/179 DTR 65( FB) (Ker) (HC)"},"content":{"rendered":"<p>The appeal to the Supreme Court from the judgment in Chirakkal Service Co-operative Bank Ltd. v. CIT [2016] 384 ITR 490 (Ker) has been dismissed in view of Circular No. 3 of 2018 dated July 11, 2018 ([2018] 405 ITR (St.) 29) of the Central Board of Direct Taxes since the tax effect was less than Rs. 1 crore does not mean that the judgment of the High Court has merged with the order of the apex court in that civil appeal. (AY. 2007 -08 to 2010-11 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Precedent\u2014Appeal\u2013Merger\u2013Dismissal of appeal on ground of low tax effect-High Court order does not merge in order of Supreme Court.<\/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-5993","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1yF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5993","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=5993"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5993\/revisions"}],"predecessor-version":[{"id":6754,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5993\/revisions\/6754"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}