{"id":1829,"date":"2018-07-23T09:31:25","date_gmt":"2018-07-23T09:31:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vidya-prakashan-mandir-p-ltd-v-cit-2018-65-itr-26-delhi-trib\/"},"modified":"2018-10-28T09:25:42","modified_gmt":"2018-10-28T09:25:42","slug":"vidya-prakashan-mandir-p-ltd-v-cit-2018-65-itr-26-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidya-prakashan-mandir-p-ltd-v-cit-2018-65-itr-26-delhi-trib\/","title":{"rendered":"Vidya Prakashan Mandir P. Ltd.  v. CIT (2018) 65 ITR  26\/ 165 DTR 153 \/ 194 TTJ 868(Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ,CIT has not given any\u00a0 finding that assessee\u2019s unaccounted money routed through circuitous manner.Assessment order accepting share capital\/share premium\u00a0 is not prejudicial to interests of revenue\u00a0 Tribunal also held that no Adverse finding or comment by Commissioner as why work-in-progress shown by assessee at nil is\u00a0 not correct or requires further inquiry or verification . Accordingly the revision\u00a0 was held to be not valid\u00a0 ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Share application money -No finding that assessee\u2019s unaccounted money routed through circuitous manner \u2014 Assessment order accepting share capital\/share premium  is not prejudicial to interests of revenue \u2014 No Adverse finding or comment by Commissioner as why work-in-progress shown by assessee at nil is  not correct or requires further inquiry or verification \u2014 Revision  was held to be not valid [ S.68 , 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":[1],"tags":[],"class_list":["post-1829","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-tv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1829","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=1829"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1829\/revisions"}],"predecessor-version":[{"id":2746,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1829\/revisions\/2746"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}