{"id":25594,"date":"2022-03-17T13:16:11","date_gmt":"2022-03-17T07:46:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shanti-enterprises-v-dy-cit-2021-88-itr-31-sn-surattrib\/"},"modified":"2022-03-17T13:16:11","modified_gmt":"2022-03-17T07:46:11","slug":"shanti-enterprises-v-dy-cit-2021-88-itr-31-sn-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shanti-enterprises-v-dy-cit-2021-88-itr-31-sn-surattrib\/","title":{"rendered":"Shanti Enterprises v. Dy. CIT (2021) 88 ITR 31 (SN) (Surat)(Trib.)"},"content":{"rendered":"<p>Held that the Assessing Officer was to exclude the proportionate expenses from the undisclosed income\u00a0 and allow the assessee the benefit of set off of business loss\/depreciation in accordance with law. Matter remanded. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Survey-Undisclosed income was offered net of expenses  excluding expenses claimed in profit and loss account-Set off of business loss and depreciation is to be allowed-Matter remanded.  [S. 32, 72, 133A] <\/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-25594","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6EO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25594","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=25594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25594\/revisions"}],"predecessor-version":[{"id":25595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25594\/revisions\/25595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}