{"id":23894,"date":"2022-01-11T13:12:53","date_gmt":"2022-01-11T07:42:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib-4\/"},"modified":"2022-01-11T13:12:53","modified_gmt":"2022-01-11T07:42:53","slug":"universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib-4\/","title":{"rendered":"Universal Stone Crushing Co. Dala v. ITO (2021) 190 ITD 415 (SMC) (All.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had explained reasons for not maintaining quantitative details and maintaining stock register of such dust stock process. Ad-hoc addition made by the Assessing Officer was deleted.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Valuation of closing stock of dust \/ scrap-Ad-hoc addition was 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-23894","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6do","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23894","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=23894"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23894\/revisions"}],"predecessor-version":[{"id":23895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23894\/revisions\/23895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}