{"id":14180,"date":"2020-12-06T06:46:53","date_gmt":"2020-12-06T06:46:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/avaya-india-pvt-ltd-v-add-cit-202078-itr-305-delhi-trib-2\/"},"modified":"2020-12-06T06:46:53","modified_gmt":"2020-12-06T06:46:53","slug":"avaya-india-pvt-ltd-v-add-cit-202078-itr-305-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/avaya-india-pvt-ltd-v-add-cit-202078-itr-305-delhi-trib-2\/","title":{"rendered":"Avaya India Pvt. Ltd. v Add. CIT (2020)78 ITR 305 ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held \u00a0that the difference in the revenue \u00a0recognised by the assessee and form 26AS statement was bad in law inasmuch as section\u00a068\u00a0was not at all applicable on such difference. The Assessing Officer was directed to examine the reconciliation statement mentioned and when found correct, no addition was called for. ( AY.2012-13, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Difference between  form no 26AS and tax credit statement \u2013 Assessing Officer is directed to examine reconciliation statement .<\/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-14180","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3GI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14180","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=14180"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14180\/revisions"}],"predecessor-version":[{"id":14181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14180\/revisions\/14181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}