{"id":3405,"date":"2018-12-27T11:51:47","date_gmt":"2018-12-27T11:51:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc-3\/"},"modified":"2019-06-26T01:02:26","modified_gmt":"2019-06-26T01:02:26","slug":"cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ansal-properties-industries-2018-259-taxman-103-delhihc-3\/","title":{"rendered":"CIT   v.  Ansal Properties &#038; Industries.  (2018) 259 Taxman 103 \/170 DTR 225\/( 2019) 308 CTR 510(Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; where addition was made to income of assessee on account of commission paid by it to an agent to facilitate sale of a building, since such commission paid by assessee was duly reflected in its books filed along with its return of income which was subjected to normal assessment, impugned addition was unjustified.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BA : Block assessment-Undisclosed income-Expenses or payments not deductible\u2013Excessive  or unreasonable-Commission payment-Reflected in its books filed along with its return of income which was subjected to normal assessment, impugned addition was unjustified.  [S. 40A(2)]<\/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-3405","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3405","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=3405"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3405\/revisions"}],"predecessor-version":[{"id":5958,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3405\/revisions\/5958"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}