{"id":2287,"date":"2018-09-09T03:39:11","date_gmt":"2018-09-09T03:39:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-dattatray-poultry-breeding-farm-p-ltd-2018-171-itd-615-ahd-trib\/"},"modified":"2018-09-09T03:39:11","modified_gmt":"2018-09-09T03:39:11","slug":"acit-v-dattatray-poultry-breeding-farm-p-ltd-2018-171-itd-615-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-dattatray-poultry-breeding-farm-p-ltd-2018-171-itd-615-ahd-trib\/","title":{"rendered":"ACIT  v. Dattatray Poultry Breeding Farm (P.) Ltd. (2018) 171 ITD 615 (Ahd)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the tribunal held that; outstanding sundry creditors for several years assesses failure to produce correct address, PAN\u00a0 Numbers, or confirmations. Merely because liabilities were shown in books of account and not written back,\u00a0 could not be held to be subsisting liability.( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax &#8211; Remission or cessation of trading liability &#8211; Outstanding sundry creditors for several years- Failure to produce correct address, PAN  Numbers, or confirmations- Merely because liabilities were shown in books of account and not written back,  could not be held to be subsisting liability.[ S.133(6) ]<\/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-2287","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-AT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2287","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=2287"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2287\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}