{"id":23892,"date":"2022-01-11T13:12:28","date_gmt":"2022-01-11T07:42:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uhde-india-p-ltd-v-acit-2021-190-itd-777-211-ttj-339-mum-trib-3\/"},"modified":"2022-01-11T13:12:28","modified_gmt":"2022-01-11T07:42:28","slug":"uhde-india-p-ltd-v-acit-2021-190-itd-777-211-ttj-339-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uhde-india-p-ltd-v-acit-2021-190-itd-777-211-ttj-339-mum-trib-3\/","title":{"rendered":"UHDE India (P.) Ltd. v. ACIT (2021) 190 ITD 777\/ 211 TTJ 339 (Mum.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the revenue had accepted accumulation for previous assessment years 2005-05 and 2005-06 and this was third year of accumulation under projects. The Assessing Officer was not justified in rejecting the completion project method followed by the assesseee. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Business of supply of processes, designing, construction etc.-completed contract method of accounting-Rejection of books of account is held to be not justified.<\/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-23892","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23892","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=23892"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23892\/revisions"}],"predecessor-version":[{"id":23893,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23892\/revisions\/23893"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}