{"id":353590,"date":"2025-07-16T17:30:55","date_gmt":"2025-07-16T12:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=353590"},"modified":"2025-07-21T09:38:00","modified_gmt":"2025-07-21T04:08:00","slug":"bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","title":{"rendered":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Bombay High Court:<\/span> The instant appeal was filed by the Revenue (\u2018appellant\u2019) and was properly instituted. However, the assessee prayed for it to be withdrawn on account of Central Board of Direct Taxes (\u2018CBDT\u2019) Circular No. 5 of 2024 (\u20182024 Circular\u2019). The Division Bench of M.S. Sonak and Jitendra Jain, JJ., observed that since the 2018 Circular was superseded by the 2024 Circular and the tax effect involved was less than Rs 2 crore, therefore the appeal stood disposed of on account of the tax effect.<\/p>\n<p style=\"margin-bottom: 3%;\">The tax effect in the present appeal was Rs 12,11,053. It was submitted by the appellant that the appeal filed on 26-9-2018 was properly instituted as it fell under an exception as provided in Paragraph 10(c) of the CBDT Communication dated 20-8-2018 read with the 2018 Circular dated 11-7-2018, and that the appeals where the department had accepted the revenue audit objection, were not liable to be withdrawn based on the tax effect involved. It further submitted that the appeal did not involve any estimation of additions on account of bogus purchases.<\/p>\n<p style=\"margin-bottom: 3%;\">However, the assessee contended that the 2024 Circular dated 15-3-2024 superseded both CBDT communication as well as the 2018 Circular. Therefore, there was no similar exception existing upon which the appellant could rely. It also submitted that the ceiling of tax effect was raised to Rs 2 crore by the 2024 Circular and since the tax effect involved was admittedly below the limit, the appeal should not be allowed.<\/p>\n<p style=\"margin-bottom: 3%;\">The main issue involved in the case was whether the appeal which initially fell under the exception to the Circular prescribing monetary limits for filing of appeals was now liable to be disposed of as withdrawn considering the 2024 Circular. The Court observed that the exception in Paragraph 10 (c) in the CBDT communication read with 2018 Circular was not reflected in the 2024 Circular, which also raised the tax effect ceiling to Rs. 2 crores, therefore, even though this appeal might have been properly instituted, it was liable to be dismissed. Consequently, the Court, deciding in favor of the assessee, ordered the appeal to be disposed of on account of the tax effect.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">CIT v. Sulzer Pumps India Ltd., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/cSI2RK59\" target=\"_blank\" rel=\"noopener\">2025 SCC OnLine Bom 2646<\/a>, decided on 16-4-2025<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case:<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Appellant:<\/span> Suresh Kumar.<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Respondent:<\/span> Apurva Chaudhary.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The assessee submitted that the tax effect in this appeal is below Rs. 2 crores and CBDT Circular 5 of 2024 does not include any exceptions like the one in Board&#8217;s communication dated 20-8-2018.<\/p>\n","protected":false},"author":67011,"featured_media":353593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2569,67612,85406,85407,67938,71533,85411,85409,85410,85408],"class_list":["post-353590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Bombay_High_Court","tag-cbdt-circular","tag-circular-no-3-of-2018","tag-circular-no-5-of-2024","tag-justice-jitendra-jain","tag-justice-m-s-sonak","tag-low-tax-effect","tag-paragraph-10c-of-the-cbdt-communication","tag-revenue-audit-objection","tag-tax-effect"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bom HC dismisses appeal; cites CBDT circular, low tax effect|SCC Times<\/title>\n<meta name=\"description\" content=\"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular\" \/>\n<meta property=\"og:description\" content=\"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-16T12:00:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-21T04:08:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"headline\":\"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular\",\"datePublished\":\"2025-07-16T12:00:55+00:00\",\"dateModified\":\"2025-07-21T04:08:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/\"},\"wordCount\":397,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/low-tax-effect-CBDT-circular.webp\",\"keywords\":[\"Bombay High Court\",\"CBDT Circular\",\"Circular No. 3 of 2018\",\"Circular No. 5 of 2024\",\"Justice Jitendra Jain\",\"Justice M.S. Sonak\",\"low tax effect\",\"Paragraph 10(c) of the CBDT Communication\",\"revenue audit objection\",\"tax effect\"],\"articleSection\":[\"Case Briefs\",\"High Courts\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/\",\"name\":\"Bom HC dismisses appeal; cites CBDT circular, low tax effect|SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/low-tax-effect-CBDT-circular.webp\",\"datePublished\":\"2025-07-16T12:00:55+00:00\",\"dateModified\":\"2025-07-21T04:08:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/low-tax-effect-CBDT-circular.webp\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/low-tax-effect-CBDT-circular.webp\",\"width\":800,\"height\":533,\"caption\":\"low tax effect CBDT circular\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2025\\\/07\\\/16\\\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_4\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Bom HC dismisses appeal; cites CBDT circular, low tax effect|SCC Times","description":"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","og_locale":"en_US","og_type":"article","og_title":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular","og_description":"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-07-16T12:00:55+00:00","article_modified_time":"2025-07-21T04:08:00+00:00","og_image":[{"width":800,"height":533,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_title":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/"},"author":{"name":"Editor","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"headline":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular","datePublished":"2025-07-16T12:00:55+00:00","dateModified":"2025-07-21T04:08:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/"},"wordCount":397,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.webp","keywords":["Bombay High Court","CBDT Circular","Circular No. 3 of 2018","Circular No. 5 of 2024","Justice Jitendra Jain","Justice M.S. Sonak","low tax effect","Paragraph 10(c) of the CBDT Communication","revenue audit objection","tax effect"],"articleSection":["Case Briefs","High Courts"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","name":"Bom HC dismisses appeal; cites CBDT circular, low tax effect|SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.webp","datePublished":"2025-07-16T12:00:55+00:00","dateModified":"2025-07-21T04:08:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.webp","width":800,"height":533,"caption":"low tax effect CBDT circular"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/low-tax-effect-CBDT-circular.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=353590"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353590\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/353593"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=353590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=353590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=353590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}