{"id":6656,"date":"2019-08-21T08:48:36","date_gmt":"2019-08-21T08:48:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bellad-bagewadi-krishi-seva-sahakari-bank-ltd-v-ito-2019-415-itr-454-karn-hc\/"},"modified":"2019-08-21T08:48:36","modified_gmt":"2019-08-21T08:48:36","slug":"bellad-bagewadi-krishi-seva-sahakari-bank-ltd-v-ito-2019-415-itr-454-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bellad-bagewadi-krishi-seva-sahakari-bank-ltd-v-ito-2019-415-itr-454-karn-hc\/","title":{"rendered":"Bellad Bagewadi Krishi Seva Sahakari Bank Ltd.  v. ITO  (2019) 415 ITR 454 (Karn.)(HC)"},"content":{"rendered":"<p>The assessee had claimed special deduction under S. 80P(2) of the Act. The\u00a0 Tribunal shifted the case to S. 80P(4) without any basis. Court remanded the matter to the Assessing Officer to reconsider the issue afresh, providing an opportunity to the assessee to put forth its case, as regards the applicability of section 80P(4) and the Explanation thereto. (AY. 2007 -08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal\u2013Duties-Tribunal denying Deduction without giving  an opportunity to be heard-Matter remanded. [S. 80P(2), 80P(4)]<\/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-6656","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Jm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6656","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=6656"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6656\/revisions"}],"predecessor-version":[{"id":6657,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6656\/revisions\/6657"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}