{"id":1419,"date":"2018-06-22T16:46:36","date_gmt":"2018-06-22T16:46:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-metro-and-metro-2018-404-itr-304-all-hc\/"},"modified":"2018-06-22T16:46:36","modified_gmt":"2018-06-22T16:46:36","slug":"cit-v-metro-and-metro-2018-404-itr-304-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-metro-and-metro-2018-404-itr-304-all-hc\/","title":{"rendered":"CIT  v. Metro And Metro. (2018) 404 ITR 304 (All) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the AO in his order had taken in to account the fact that the assessee was exporting shoes and fluctuations , if any in its accounts were due to fluctuating rate of exchange , travelling expenses etc\u00a0 accordingly the order of Tribunal quashing the revision was held to be justified .\u00a0 ( AY.2004-05)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue &#8211;<br \/>\nThe AO  had examined entire records and there was nothing erroneous in his order, therefore revision order of commissioner was  not valid.<\/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":[1],"tags":[],"class_list":["post-1419","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1419","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=1419"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1419\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}