{"id":16850,"date":"2021-04-16T12:57:44","date_gmt":"2021-04-16T07:27:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/katira-construction-ltd-v-acit-2020-185-itd-173-rajkot-trib\/"},"modified":"2021-04-16T12:57:44","modified_gmt":"2021-04-16T07:27:44","slug":"katira-construction-ltd-v-acit-2020-185-itd-173-rajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/katira-construction-ltd-v-acit-2020-185-itd-173-rajkot-trib\/","title":{"rendered":"Katira Construction Ltd. v. ACIT (2020) 185 ITD 173 (Rajkot) (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 when the books of account is not rejected\u00a0 ad-hoc addition is held to be not justified. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Ad-hoc addition-Books of account not rejected-Addition is held to be not valid. \t<\/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":[21,1],"tags":[],"class_list":["post-16850","post","type-post","status-publish","format-standard","hentry","category-income-tax-act","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4nM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16850","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=16850"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16850\/revisions"}],"predecessor-version":[{"id":16851,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16850\/revisions\/16851"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}