{"id":27862,"date":"2022-06-26T22:52:40","date_gmt":"2022-06-26T17:22:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-balkrishna-commercial-co-ltd-v-pcit-2021-214-ttj-1057-63-cch-515-208-dtr-425-delhitrib\/"},"modified":"2022-06-26T22:52:40","modified_gmt":"2022-06-26T17:22:40","slug":"shree-balkrishna-commercial-co-ltd-v-pcit-2021-214-ttj-1057-63-cch-515-208-dtr-425-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-balkrishna-commercial-co-ltd-v-pcit-2021-214-ttj-1057-63-cch-515-208-dtr-425-delhitrib\/","title":{"rendered":"Shree Balkrishna Commercial Co. Ltd. v. PCIT (2021) 214 TTJ 1057 \/ 63 CCH 515 \/ 208 DTR 425 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, when specific query was raised during assessment proceedings as regards details relating to share trading loss. Merely having a different opinion upon the treatment of any receipt cannot be the\u00a0 basis for revision. Revision order is quashed. \u00a0\u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Trading loss-Rental income-Income from house property-Income from other sources-Specific query was raised during assessment proceedings-Revision was held to be not valid. [S. 22, 24, 28((i), 56] <\/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-27862","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7fo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27862","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=27862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27862\/revisions"}],"predecessor-version":[{"id":27863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27862\/revisions\/27863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}