{"id":22839,"date":"2021-11-24T11:58:57","date_gmt":"2021-11-24T06:28:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mantram-commodities-p-ltd-v-ito-2021-188-itd-687-delhitrib\/"},"modified":"2021-11-24T11:58:57","modified_gmt":"2021-11-24T06:28:57","slug":"mantram-commodities-p-ltd-v-ito-2021-188-itd-687-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mantram-commodities-p-ltd-v-ito-2021-188-itd-687-delhitrib\/","title":{"rendered":"Mantram Commodities (P.) Ltd. v. ITO (2021) 188 ITD 687 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the no fault was found in method applied by assessee\u00a0 as per the valuation report of the chartered Accountant. Addition was deleted. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Shares at premium-Valuation was done as per the certificate of the Chartered Accountant-Addition was held to be not justified. [S. 56 (2)(viib), R. 11UA] <\/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-22839","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Wn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22839","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=22839"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22839\/revisions"}],"predecessor-version":[{"id":22840,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22839\/revisions\/22840"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}