{"id":13948,"date":"2020-11-22T04:32:01","date_gmt":"2020-11-22T04:32:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-varun-beverages-ltd-2020-79-itr-133-delhi-trib\/"},"modified":"2020-11-22T04:32:01","modified_gmt":"2020-11-22T04:32:01","slug":"dy-cit-v-varun-beverages-ltd-2020-79-itr-133-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-varun-beverages-ltd-2020-79-itr-133-delhi-trib\/","title":{"rendered":"Dy. CIT v. Varun Beverages Ltd. (2020) 79 ITR 133 ( Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the Assessing Officer had not brought any material on record to link the surrender to any other income earned by the assessee. Therefore, there was no infirmity in the order of the Commissioner (Appeals) in deciding this issue in favour of the assessee.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting \u2013 Fall in net profit rate -No specific defects pointed out in the books of account \u2013 Remand report \u2013 Addition of higher rate of profit is held to be not justified .<\/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-13948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3CY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13948","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=13948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13948\/revisions"}],"predecessor-version":[{"id":13949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13948\/revisions\/13949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}