{"id":3023,"date":"2018-11-30T06:43:42","date_gmt":"2018-11-30T06:43:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-international-metro-civil-contractors-2018-408-itr-136-254-taxman-426-304-ctr-682-bom-hc\/"},"modified":"2018-11-30T06:43:42","modified_gmt":"2018-11-30T06:43:42","slug":"pcit-v-international-metro-civil-contractors-2018-408-itr-136-254-taxman-426-304-ctr-682-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-international-metro-civil-contractors-2018-408-itr-136-254-taxman-426-304-ctr-682-bom-hc\/","title":{"rendered":"PCIT  v. International Metro Civil Contractors. (2018) 408 ITR 136\/ 254 Taxman 426\/ 304 CTR 682  (Bom) (HC)"},"content":{"rendered":"<p>Following , question of law is admitted<\/p>\n<p>\u201c Whether on the facts and in the circumstances of the case and in law , the Tribunal was justified in allowing the claim of the assssee following the AS-7 of the ICAI and by not appreciating the fact that the same is not notified by the provisions of section 145 of the Income -tax Act , 1961 ?\u201d( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal &#8211; High Court \u2013 Method of accounting &#8211; Following AS-7 of the ICAI and not appreciating the fact that the same is not notified by the provisions of section 145 of the Income -tax Act , 1961 is a    question of law, which requires consideration . [ 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":[1],"tags":[],"class_list":["post-3023","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ML","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3023","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=3023"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3023\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}