{"id":6844,"date":"2019-08-26T13:03:48","date_gmt":"2019-08-26T13:03:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-mereena-creations-2019-414-itr-332-sc\/"},"modified":"2020-02-09T04:37:33","modified_gmt":"2020-02-09T04:37:33","slug":"cit-v-mereena-creations-2019-414-itr-332-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-mereena-creations-2019-414-itr-332-sc\/","title":{"rendered":"CIT  v. Mereena Creations. (2019) 414 ITR 332 \/ ( 2020) 312 CTR 471 \/ 185 DTR 407 (SC)"},"content":{"rendered":"<p>Tax effect is less than Rs. 1 crore. Appeal is allowed to withdraw, leaving all the questions of law open. Circular No.\u00a0 3 of 2018 dt. 11-08-2018, (2018) 405 ITR 29 (St.) \/ amended circular dt. 20-08-2008 (2008) 407\u00a0 ITR 7 (St)\u00a0\u00a0 From\u00a0 CIT v Mereena Creations ( 2009) 32 DTR 97 \/(2011) 330 ITR 199 (Delhi) (HC) (AY.2001-02).<em>\u00a0 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 261 : Appeal-Supreme Court -Monetary limits-Tax effect of Less than of Rs. 1 crore-Appeal is allowed to withdrawn, leaving  all the questions of law open.  [S. 80HHC]<\/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-6844","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Mo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6844","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=6844"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6844\/revisions"}],"predecessor-version":[{"id":9698,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6844\/revisions\/9698"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}