{"id":3887,"date":"2019-02-08T10:28:38","date_gmt":"2019-02-08T10:28:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-v-dhana-reddy-co-2018-100-taxmann-com-357-2019-260-taxman-112-ap-t-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-v-dhana-reddy-co-2019-260-taxman-111-sc\/"},"modified":"2019-02-08T10:28:38","modified_gmt":"2019-02-08T10:28:38","slug":"pcit-v-v-dhana-reddy-co-2018-100-taxmann-com-357-2019-260-taxman-112-ap-t-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-v-dhana-reddy-co-2019-260-taxman-111-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-v-dhana-reddy-co-2018-100-taxmann-com-357-2019-260-taxman-112-ap-t-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-v-dhana-reddy-co-2019-260-taxman-111-sc\/","title":{"rendered":"PCIT  v. V. Dhana Reddy &#038; Co( 2018) 100 taxmann.com 357 \/ (2019) 260 Taxman 112( AP&#038; T) (HC)  Editorial: SLP of revenue is dismissed, PCIT  v. V. Dhana Reddy &#038; Co. (2019) 260 Taxman 111 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; Tribunal&#8217;s\u00a0 while determining assessee&#8217;s income in respect of godown receipts on estimate basis, AO had adopted a plausible view and, thus, revisional order passed by Commissioner on said issue was not sustainable. (AY.2006-07, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue \u2013  Clearing and forwarding -Estimate of income -Renting of godown  as integral part of business-Plausible view \u2013 Revision is held to be not valid. [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-3887","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3887","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=3887"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3887\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}