{"id":6278,"date":"2019-08-01T07:56:07","date_gmt":"2019-08-01T07:56:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arcil-retail-loan-portfolio001-d-trust-v-pcit-2019-263-taxman-508-bom-hc\/"},"modified":"2019-08-01T07:56:07","modified_gmt":"2019-08-01T07:56:07","slug":"arcil-retail-loan-portfolio001-d-trust-v-pcit-2019-263-taxman-508-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arcil-retail-loan-portfolio001-d-trust-v-pcit-2019-263-taxman-508-bom-hc\/","title":{"rendered":"ARCIL Retail Loan Portfolio001-D-Trust v. PCIT (2019) 263 Taxman 508 (Bom.)(HC)"},"content":{"rendered":"<p>AO passed the order making certain disallowances. Pending such appeal, assessee requested to keep tax demand in abeyance. AO rejected\u00a0 the application and directed to deposit 20 per cent of tax demand. On writ the court held that since same disallowances and additions made under similar circumstances in case of other similar trusts were deleted by CIT(A) revenue\u00a0 should not recover the tax in dispute when the appeal is pending before CIT(A). (AY. 2016 \u2013 17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 226 : Collection and recovery-Stay\u2013Pendency of appeal before CIT (A)- Similar addition  was decided in favour of other assessee by the CIT(A) -AO cannot direct the Assessee to deposit 20 percent of tax demanded. [S. 246A]<\/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-6278","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Dg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6278","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=6278"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6278\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}