{"id":6846,"date":"2019-08-26T13:04:09","date_gmt":"2019-08-26T13:04:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kohinoor-foods-ltd-2019-414-itr-249-delhihc\/"},"modified":"2019-09-08T03:45:56","modified_gmt":"2019-09-08T03:45:56","slug":"cit-v-kohinoor-foods-ltd-2019-414-itr-249-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kohinoor-foods-ltd-2019-414-itr-249-delhihc\/","title":{"rendered":"CIT   v. Kohinoor Foods Ltd. (2019)  414 ITR 249 \/ 180 DTR 41(Delhi)(HC)"},"content":{"rendered":"<p>Court held that AO examined the claim in original assessment proceedings.<strong>\u00a0 <\/strong>Similar claim was allowed in earlier assessment years. Rule of consistency is applied and revision is held to be not valid<em>.<\/em> (AY. 1999-2000 to 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue\u2013AO examined the claim in original assessment proceedings\u2013Rule of consistency is applied\u2013Revision is held to be not valid. [S.143(3), 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-6846","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Mq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6846","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=6846"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6846\/revisions"}],"predecessor-version":[{"id":7106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6846\/revisions\/7106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}