{"id":23826,"date":"2022-01-11T12:40:28","date_gmt":"2022-01-11T07:10:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-69-sn-212-ttj-227-212-dtr-425-punetrib\/"},"modified":"2022-01-11T12:40:28","modified_gmt":"2022-01-11T07:10:28","slug":"kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-69-sn-212-ttj-227-212-dtr-425-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-69-sn-212-ttj-227-212-dtr-425-punetrib\/","title":{"rendered":"Kumar Properties and Real Estate (P.) Ltd. v. DCIT (2021) 190 ITD 212 \/ 87 ITR 69 (SN) \/ 212 TTJ 227 \/ 212 DTR 425 (Pune)(Trib.)"},"content":{"rendered":"<p>Held that as the opportunity to prove that the assessee has not claimed as expenditure was not provided to the Assessee, the matter was remanded. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability-Purchases-Not claimed as expenditure-Matter remanded.  <\/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-23826","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ci","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23826","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=23826"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23826\/revisions"}],"predecessor-version":[{"id":23827,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23826\/revisions\/23827"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}