{"id":6424,"date":"2019-08-10T10:27:30","date_gmt":"2019-08-10T10:27:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mantri-tea-company-p-ltd-v-pcit-2019-177-itd-192-kol-trib\/"},"modified":"2019-08-10T10:27:30","modified_gmt":"2019-08-10T10:27:30","slug":"mantri-tea-company-p-ltd-v-pcit-2019-177-itd-192-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mantri-tea-company-p-ltd-v-pcit-2019-177-itd-192-kol-trib\/","title":{"rendered":"Mantri Tea Company (P.) Ltd. v. PCIT (2019) 177 ITD 192 (Kol.)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that Assessing Officer had taken a conscious decision regarding non-applicability of S. 2(22)(e) to loan amount in question\u00a0 while passing the original assessment order. Accordingly the\u00a0 revision is held to be not valid.\u00a0 (AY. 2008-09, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue\u2013 Loan from group companies-Assessing Officer had taken a conscious decision regarding non-applicability of section 2(22)(e) to loan amount in question  while passing the original assessment order \u2013 Revision is held to be not valid. [S. 2(22)(e), 143(3), 153A]<\/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-6424","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1FC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6424","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=6424"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6424\/revisions"}],"predecessor-version":[{"id":6425,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6424\/revisions\/6425"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}