{"id":7646,"date":"2019-10-04T07:00:18","date_gmt":"2019-10-04T07:00:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/daimler-india-commercial-vehicles-p-ltd-v-dcit-2019-416-itr-343-mad-hc-2\/"},"modified":"2021-05-04T10:40:00","modified_gmt":"2021-05-04T05:10:00","slug":"daimler-india-commercial-vehicles-p-ltd-v-dcit-2019-416-itr-343-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/daimler-india-commercial-vehicles-p-ltd-v-dcit-2019-416-itr-343-mad-hc-2\/","title":{"rendered":"Daimler India Commercial Vehicles P. Ltd. v. DCIT  (2019) 416 ITR 343\/ 183 DTR 92\/(2020) 313 CTR 44 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that while deciding the appeal under S. 260A of the Act wherein, the court on being prima facie satisfied that there were substantial questions of law to be decided, had admitted the appeal, by order dated December 21, 2018. In such circumstances, the pendency of a petition for rectification under section 254(2) could have no impact on the appeal. The appeal was maintainable. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Pendency of petition for rectification before Tribunal  is not relevant  to decide the maintainable of appeal before High Court.[S. 254(2)]<\/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-7646","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Zk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7646","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=7646"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7646\/revisions"}],"predecessor-version":[{"id":17569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7646\/revisions\/17569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}