{"id":3695,"date":"2019-01-15T12:44:58","date_gmt":"2019-01-15T12:44:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-overseas-trading-and-shipping-co-p-ltd-2018-173-itd-446-rajkottrib-4\/"},"modified":"2019-01-15T12:44:58","modified_gmt":"2019-01-15T12:44:58","slug":"acit-v-overseas-trading-and-shipping-co-p-ltd-2018-173-itd-446-rajkottrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-overseas-trading-and-shipping-co-p-ltd-2018-173-itd-446-rajkottrib-4\/","title":{"rendered":"ACIT  v. Overseas Trading and Shipping Co. (P.) Ltd. (2018) 173 ITD 446 (Rajkot)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, when the assessee has filed reconciliation of stock\u00a0\u00a0 with District Supply Officer which was accepted, addition\u00a0 cannot be made on the alleged ground of mismatch in quantity of stock. (AY. 2003 -04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account \u2013Undisclosed investments- Excess stock-Mismatch in quantity of stock- Reconciliation filed with District Supply Officer was accepted -Addition is held to be not justified.<\/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-3695","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3695","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=3695"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3695\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}