{"id":11838,"date":"2020-06-20T10:30:35","date_gmt":"2020-06-20T10:30:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/faq-no-39-circular-no-9-of-2020-dated-22-april-2020\/"},"modified":"2020-06-21T10:08:58","modified_gmt":"2020-06-21T10:08:58","slug":"faq-no-39-circular-no-9-of-2020-dated-22-april-2020","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/faq-no-39-circular-no-9-of-2020-dated-22-april-2020\/","title":{"rendered":"FAQ no 39 (Circular no 9 of 2020) dated 22 April 2020"},"content":{"rendered":"<p>As per FAQ no 39 (Circular no 9 of 2020) dated 22 April 2020, if the ITAT has decided the issue in favour of tax-payer for any prior year, then the tax-payer would be eligible to compute disputed tax @ 50% on similar issue pending before the ITAT in later years. <\/p>\n<p>Can the said principle be applied in case the CIT(A)has decided the issue in favour of tax-payer in year 1 and similar issue is pending before CIT(A)in year 2?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per FAQ no 39 (Circular no 9 of 2020) dated 22 April 2020, if the ITAT has decided the issue in favour of tax-payer for any prior year, then the tax-payer would be eligible to compute disputed tax @ 50% on similar issue pending before the ITAT in later years. Can the said principle be applied in case the CIT(A)has decided the issue in favour of tax-payer in year 1 and similar issue is pending before CIT(A)in year 2?<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/faq-no-39-circular-no-9-of-2020-dated-22-april-2020\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-11838","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11838"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11838"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}