{"id":25440,"date":"2022-03-12T16:36:40","date_gmt":"2022-03-12T11:06:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citywood-builders-pvt-ltd-v-dy-cit-2021-87-itr-83-sn-mum-trib\/"},"modified":"2022-03-12T16:36:40","modified_gmt":"2022-03-12T11:06:40","slug":"citywood-builders-pvt-ltd-v-dy-cit-2021-87-itr-83-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citywood-builders-pvt-ltd-v-dy-cit-2021-87-itr-83-sn-mum-trib\/","title":{"rendered":"Citywood Builders Pvt. Ltd. v. Dy.CIT (2021) 87 ITR 83 (SN) (Mum.) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that on the facts the assessee omitted to book expenditure to closing work in progress m which was rectified during the year, disallowance was directed to be deleted. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Prior period interest-Omission to book expenditure to closing work-in-progress rectified during year-No disallowance warranted. [S. 145] <\/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-25440","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ck","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25440","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=25440"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25440\/revisions"}],"predecessor-version":[{"id":25441,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25440\/revisions\/25441"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}