{"id":24478,"date":"2022-01-29T12:45:08","date_gmt":"2022-01-29T07:15:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-nilkanth-concast-p-ltd-2021-191-itd-73delhitrib\/"},"modified":"2022-01-29T12:45:08","modified_gmt":"2022-01-29T07:15:08","slug":"acit-v-nilkanth-concast-p-ltd-2021-191-itd-73delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-nilkanth-concast-p-ltd-2021-191-itd-73delhitrib\/","title":{"rendered":"ACIT v. Nilkanth Concast (P.) Ltd. (2021) 191 ITD 73(Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Tribunal held that the assessee has explained the difference in reconciliation statement due to custom duties paid. Order of CIT(A) deleting the addition was\u00a0 affirmed.\u00a0\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unproved purchases-Reconciliation statement was filed-Custom duties paid-No addition can be made. [S. 143(3)] <\/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-24478","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24478","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=24478"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24478\/revisions"}],"predecessor-version":[{"id":24479,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24478\/revisions\/24479"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}