{"id":19825,"date":"2021-07-02T08:43:45","date_gmt":"2021-07-02T03:13:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-3\/"},"modified":"2021-07-02T08:43:45","modified_gmt":"2021-07-02T03:13:45","slug":"cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-3\/","title":{"rendered":"CIT v. NCR Corporation (P.) Ltd. (2020) 274 Taxman 139 \/ 193 DTR 66 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue\u00a0 the court held that\u00a0\u00a0 as thee departmental authorities failed to prove that changed method was not correct and it distorted profits of relevant year, new method of accounting could not be rejected.\u00a0 (AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 :  Method of accounting \u2013 Change in revenue recognisation method \u2013 Held to be justified .  <\/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-19825","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19825","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=19825"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19825\/revisions"}],"predecessor-version":[{"id":19826,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19825\/revisions\/19826"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}