{"id":60995,"date":"2026-06-19T09:35:54","date_gmt":"2026-06-19T04:05:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-sanjaybhai-mansukhbhai-patel-2025-213-itd-470-surat-trib\/"},"modified":"2026-06-19T09:35:54","modified_gmt":"2026-06-19T04:05:54","slug":"dcit-v-sanjaybhai-mansukhbhai-patel-2025-213-itd-470-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sanjaybhai-mansukhbhai-patel-2025-213-itd-470-surat-trib\/","title":{"rendered":"DCIT v. Sanjaybhai Mansukhbhai Patel. (2025) 213 ITD 470 (Surat) (Trib.)"},"content":{"rendered":"<p>Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18 and directed the Assessing Officer to tax the remaining addition at the normal rate of tax and applicable surcharges, if any, under section 115BBE. Revenue filed a miscellaneous application against the order of the Tribunal. The miscellaneous application was rejected. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18-Miscellaneous application filed by revenue for rectification of said order of Tribunal was dismissed. [S. 68  to 69D,  115 BBE] <\/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-60995","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60995","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=60995"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60995\/revisions"}],"predecessor-version":[{"id":60996,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60995\/revisions\/60996"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}