{"id":23088,"date":"2021-12-18T17:27:23","date_gmt":"2021-12-18T11:57:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ahmed-shareef-v-dy-cit-2021-189-itd-522-bang-trib\/"},"modified":"2021-12-18T17:27:23","modified_gmt":"2021-12-18T11:57:23","slug":"ahmed-shareef-v-dy-cit-2021-189-itd-522-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ahmed-shareef-v-dy-cit-2021-189-itd-522-bang-trib\/","title":{"rendered":"Ahmed Shareef v. Dy. CIT (2021) 189 ITD 522 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that addition cannot be made on the basis of valuation report when the difference is less than 15% as per the books of account and valuation report.\u00a0 (AY. 2013-14, 2014-15, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Immoveable property-Valuation report-Difference was less than 15 %-Addition  is held to be not valid. [S. 132, 153C]  <\/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-23088","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-60o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23088","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=23088"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23088\/revisions"}],"predecessor-version":[{"id":23089,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23088\/revisions\/23089"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}