{"id":26043,"date":"2022-03-27T11:21:02","date_gmt":"2022-03-27T05:51:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashokkumar-govindbhai-v-ito-2021-90-itr-262-ahd-trib\/"},"modified":"2022-03-27T11:21:02","modified_gmt":"2022-03-27T05:51:02","slug":"ashokkumar-govindbhai-v-ito-2021-90-itr-262-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashokkumar-govindbhai-v-ito-2021-90-itr-262-ahd-trib\/","title":{"rendered":"Ashokkumar Govindbhai v. ITO (2021) 90 ITR 262 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that the Assessing Officer has passed the order after due verification and valuation variation was with in tolerance limit of 15 per Cent-Revision order was quashed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest on borrowed capital-Order was passed after due verification-Sale of land-Variation with in tolerance limit of 15 per Cent-Revision order was quashed. [S. 36(1(iii), 50(C), 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-26043","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6M3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26043","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=26043"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26043\/revisions"}],"predecessor-version":[{"id":26044,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26043\/revisions\/26044"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}