{"id":31897,"date":"2023-01-08T19:08:09","date_gmt":"2023-01-08T13:38:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-jeen-mata-buildcon-p-ltd-v-ito-2022-197-itd-256-97-itr-756-jaipur-trib\/"},"modified":"2023-01-08T19:08:09","modified_gmt":"2023-01-08T13:38:09","slug":"shri-jeen-mata-buildcon-p-ltd-v-ito-2022-197-itd-256-97-itr-756-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-jeen-mata-buildcon-p-ltd-v-ito-2022-197-itd-256-97-itr-756-jaipur-trib\/","title":{"rendered":"Shri Jeen Mata Buildcon ( P) Ltd v. ITO ( 2022) 197 ITD 256\/ 97 ITR 756 ( Jaipur ) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that the Assessing Officer has not found a single defect in books of account and enquiry made under section 133(6) had been properly explained . Accordingly the addition on difference between amount reflected in books of account and in 26AS was liable to be deleted . \u00a0( AY. 2013 -14\u00a0 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting \u2013 Estimation of income \u2013 Discrepancy in receipt shown in 26AS \u2013 Merely on the basis of difference addition cannot  be made [ S.  68, 133(6) , Form No 26AS ]  <\/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-31897","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8it","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31897","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=31897"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31897\/revisions"}],"predecessor-version":[{"id":31898,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31897\/revisions\/31898"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}