{"id":14444,"date":"2020-12-13T12:54:43","date_gmt":"2020-12-13T12:54:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/barnala-steel-industries-ltd-v-jcit-2020-78-itr-29sn-delhi-trib-3\/"},"modified":"2020-12-13T12:54:43","modified_gmt":"2020-12-13T12:54:43","slug":"barnala-steel-industries-ltd-v-jcit-2020-78-itr-29sn-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/barnala-steel-industries-ltd-v-jcit-2020-78-itr-29sn-delhi-trib-3\/","title":{"rendered":"Barnala Steel Industries Ltd. v JCIT (2020) 78 ITR 29(SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that even during the hearing before the Tribunal the assessee could not substantiate the claim. Under these circumstances, the addition of Rs. 1 lakh made by the Assessing Officer was confirmed. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment \u2013 Ad -hoc addition-  Weight and rate difference &#8211;  Evidence not produced \u2013 Addition is held to be justified [ S.37(1) ]<\/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-14444","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3KY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14444","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=14444"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14444\/revisions"}],"predecessor-version":[{"id":14445,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14444\/revisions\/14445"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}