{"id":60993,"date":"2026-06-19T09:35:41","date_gmt":"2026-06-19T04:05:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lm-wind-power-blades-india-p-ltd-v-dcit-2025-213-itd-408-bang-trib\/"},"modified":"2026-06-19T09:35:41","modified_gmt":"2026-06-19T04:05:41","slug":"lm-wind-power-blades-india-p-ltd-v-dcit-2025-213-itd-408-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lm-wind-power-blades-india-p-ltd-v-dcit-2025-213-itd-408-bang-trib\/","title":{"rendered":"LM Wind Power Blades (India) (P.) Ltd. v. DCIT (2025) 213 ITD 408 (Bang) (Trib)"},"content":{"rendered":"<p>Held that assessee opted to settle the case of quantum assessment under DTVSV 2024 and only the order for full and final settlement of tax arrears under sub-section (2) of section 92 read with section 93 of Finance (No.2) Act, 2024 was awaited; pending appeal of assessee filed before the Tribunal was allowed to be withdrawn.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) :  Appellate Tribunal-Powers-Settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, read with sections 91 and 92 of the Finance (No. 2) Act, 2024-Declaration and particulars to be furnished-Pending appeal of assessee filed before Tribunal was allowed to be withdrawn. [Direct Tax Vivad Se Vishwas Scheme, 2024 read with sections 91 and 92 of the Finance (No. 2) Act, 2024, S.91, 92]  <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60993","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60993","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=60993"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60993\/revisions"}],"predecessor-version":[{"id":60994,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60993\/revisions\/60994"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}