{"id":60691,"date":"2026-06-12T15:38:04","date_gmt":"2026-06-12T10:08:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-icsa-india-ltd-2025-307-taxman-387-sc\/"},"modified":"2026-06-12T15:38:04","modified_gmt":"2026-06-12T10:08:04","slug":"cit-v-icsa-india-ltd-2025-307-taxman-387-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-icsa-india-ltd-2025-307-taxman-387-sc\/","title":{"rendered":"CIT v. ICSA (India) Ltd. (2025) 307 Taxman 387 (SC)"},"content":{"rendered":"<p>High Court dismissed the appeal of the revenue.\u00a0 On appeal, it was found that the assessee-company had gone under liquidation.\u00a0 The appeal was disposed of with liberty to avail appropriate legal remedy before the appropriate forum in accordance with law. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A: Free trade zone-Liquidation-Matter remanded to avail appropriate legal remedy in accordance with law.  [Art. 136]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60691","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fMT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60691","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=60691"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60691\/revisions"}],"predecessor-version":[{"id":60692,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60691\/revisions\/60692"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}