{"id":2128,"date":"2018-08-25T16:03:15","date_gmt":"2018-08-25T16:03:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/baroda-moulds-and-dies-v-acit-2018-62-itr-168-ahdtrib\/"},"modified":"2018-08-25T16:03:15","modified_gmt":"2018-08-25T16:03:15","slug":"baroda-moulds-and-dies-v-acit-2018-62-itr-168-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/baroda-moulds-and-dies-v-acit-2018-62-itr-168-ahdtrib\/","title":{"rendered":"Baroda Moulds and Dies v. ACIT (2018) 62 ITR 168 (Ahd)(Trib.)"},"content":{"rendered":"<p>Appellate Tribunal held that the assessee\u2019s profit in the earlier year was less than the year under consideration meaning thereby his gross profit was higher than the earlier years. Therefore, no addition can be on difference in stock found as on date of search. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment \u2013  Profit in earlier year less than in instant year \u2013 GP higher than earlier years \u2013 No addition on difference in stock found as on date of search.<\/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-2128","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2128","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=2128"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2128\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}