{"id":6282,"date":"2019-08-01T07:57:45","date_gmt":"2019-08-01T07:57:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bmw-india-p-ltd-2019-105-taxmann-com-135-263-taxman-340-p-hhc-editorial-slp-of-the-revenue-is-dismissed-as-infructuous-as-the-main-appeal-is-disposed-by-the-appellate-tribuna\/"},"modified":"2019-08-01T07:57:45","modified_gmt":"2019-08-01T07:57:45","slug":"pcit-v-bmw-india-p-ltd-2019-105-taxmann-com-135-263-taxman-340-p-hhc-editorial-slp-of-the-revenue-is-dismissed-as-infructuous-as-the-main-appeal-is-disposed-by-the-appellate-tribuna","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bmw-india-p-ltd-2019-105-taxmann-com-135-263-taxman-340-p-hhc-editorial-slp-of-the-revenue-is-dismissed-as-infructuous-as-the-main-appeal-is-disposed-by-the-appellate-tribuna\/","title":{"rendered":"PCIT v. BMW India (P.) Ltd. (2019) 105 taxmann.com 135 \/ 263 Taxman 340 (P &#038; H)(HC)   Editorial : SLP of the revenue is dismissed as infructuous as the main appeal is disposed by the Appellate Tribunal, PCIT v. BMW India (P.) Ltd. (2019) 263 Taxman 339 (SC)"},"content":{"rendered":"<p>Revenue raised the\u00a0 question as to whether Tribunal&#8217;s order was to be treated as void-ab-initio in light of third proviso to section 254(2A) which provided that stay of demand would stand vacated after expiry of a period of 365 days, even if delay in disposal of appeal was not attributable to assessee. Following the order in PCIT v. Carrier Air Conditioning and Refrigeration Ltd. [2016] 387 ITR 441 (P &amp; H.)(HC) appeal of the revenue was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2A) : Appellate Tribunal\u2013Stay\u2013Stay of demand would not stand vacated after expiry of a period of 365 days, if delay in disposal of appeal was not attributable to assessee. [S. 254(1)]<\/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-6282","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Dk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6282","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=6282"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6282\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}