{"id":4025,"date":"2019-02-22T12:10:29","date_gmt":"2019-02-22T12:10:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-mehul-t-desai-2019-174-itd-584-surattrib\/"},"modified":"2019-02-22T12:10:29","modified_gmt":"2019-02-22T12:10:29","slug":"dcit-v-mehul-t-desai-2019-174-itd-584-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-mehul-t-desai-2019-174-itd-584-surattrib\/","title":{"rendered":"DCIT   v.  Mehul T. Desai (2019) 174 ITD 584  (Surat)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;though the books of account is rejected entire gross receipts cannot be assessed as income, only net profit embedded in unaccounted receipts to be taxable as income. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Unaccounted receipts\u2013loose papers \u2013 Search \u2013Only net profit to be added as income and not gross receipts. [S. 69A, 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-4025","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12V","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4025","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=4025"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4025\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}