{"id":26239,"date":"2022-04-06T17:24:33","date_gmt":"2022-04-06T11:54:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shanti-ranjan-biswas-v-ito-2021-92-itr-328-delhitrib\/"},"modified":"2022-04-06T17:24:33","modified_gmt":"2022-04-06T11:54:33","slug":"shanti-ranjan-biswas-v-ito-2021-92-itr-328-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shanti-ranjan-biswas-v-ito-2021-92-itr-328-delhitrib\/","title":{"rendered":"Shanti Ranjan Biswas v. ITO (2021) 92 ITR 328 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the assessee did not fall in to the scheme of things\u00a0 since he had defaulted on payment of advance tax and disclosure of the profits at 8 percent on the gross receipts and filing thereof in the return of income. The assessee was directed to pay tax at 10 per cent.\u00a0\u00a0 (AY. 2014-15)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD : Presumptive  taxation-Supplier of security guards-Disclosure of profits at 8 Percent of gross receipts-Failure to pay advance tax-Directed to pay at 10 percent. [S. 44AA, 44AB, 234C] <\/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-26239","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Pd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26239","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=26239"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26239\/revisions"}],"predecessor-version":[{"id":26240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26239\/revisions\/26240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}