{"id":16239,"date":"2021-04-03T14:27:43","date_gmt":"2021-04-03T08:57:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/supreme-build-cap-p-ltd-acit-2020-183-itd-728-delhitrib\/"},"modified":"2021-04-03T14:27:43","modified_gmt":"2021-04-03T08:57:43","slug":"supreme-build-cap-p-ltd-acit-2020-183-itd-728-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/supreme-build-cap-p-ltd-acit-2020-183-itd-728-delhitrib\/","title":{"rendered":"Supreme Build Cap (P.) Ltd. ACIT (2020) 183 ITD 728 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessing Officer added sale of property as income of the assessee.\u00a0 On appeal the Tribunal held that assessee brought on record its books of account which established that assessee had duly offered entire sale consideration to tax in earlier assessment year and, thus, bringing amount in question to tax in relevant assessment year as well, would amount to double taxation. Accordingly the addition was to be deleted.\u00a0 (AY.\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 5 : Scope of total income-Sale of property-Amount represented outstanding receivable from buyer in respect of property sold in earlier assessment year-Addition is held to be not valid. [S. 145]<\/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-16239","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4dV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16239","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=16239"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16239\/revisions"}],"predecessor-version":[{"id":16240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16239\/revisions\/16240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}