{"id":21789,"date":"2021-09-24T12:10:01","date_gmt":"2021-09-24T06:40:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/stone-age-p-ltd-v-dy-cit-2019-72-itr-117-2020-195-dtr-1-208-ttj-115-jaipurtrib\/"},"modified":"2021-09-24T12:10:01","modified_gmt":"2021-09-24T06:40:01","slug":"stone-age-p-ltd-v-dy-cit-2019-72-itr-117-2020-195-dtr-1-208-ttj-115-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/stone-age-p-ltd-v-dy-cit-2019-72-itr-117-2020-195-dtr-1-208-ttj-115-jaipurtrib\/","title":{"rendered":"Stone Age P. Ltd. v. Dy. CIT (2019) 72 ITR 117 \/ (2020) 195 DTR 1 \/ 208 TTJ 115 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Where there was practically no difference in physical inventory taken by survey team vis-a-vis inventory as per Books of Account, impugned addition made on account of difference in value of stock was to be deleted. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Survey-Valuation-No difference in physical inventory and inventory as per books-Difference in value of stock is not to be added to income.  [S. 133A] <\/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-21789","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Fr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21789","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=21789"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21789\/revisions"}],"predecessor-version":[{"id":21790,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21789\/revisions\/21790"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}