{"id":13796,"date":"2020-11-14T14:54:48","date_gmt":"2020-11-14T14:54:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-bang-trib-2\/"},"modified":"2020-11-14T14:54:48","modified_gmt":"2020-11-14T14:54:48","slug":"dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-bang-trib-2\/","title":{"rendered":"Dy. CIT v .Yahoo Software Development P. Ltd. (2020) 80 ITR 528 ( Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that the Assessing Officer could not tinker with the book profits, in cases where the additional revenue was not shown by the assessee in the books of account.\u00a0 Followed <em>Apollo Tyres Ltd\u00a0 v. CIT [(2002) 255 ITR 273 (SC) <\/em>( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.115JB: Book profits \u2014Additional revenue in its  books \u2014 Assessing Officer cannot tinker with book profit. <\/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":[21],"tags":[],"class_list":["post-13796","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Aw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13796","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=13796"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13796\/revisions"}],"predecessor-version":[{"id":13797,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13796\/revisions\/13797"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}