{"id":41296,"date":"2024-04-04T14:23:44","date_gmt":"2024-04-04T08:53:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-k-s-engineering-co-pvt-ltd-v-pr-cit-2023-101-itr-65-sn-jabalpur-trib\/"},"modified":"2024-04-04T14:23:44","modified_gmt":"2024-04-04T08:53:44","slug":"m-k-s-engineering-co-pvt-ltd-v-pr-cit-2023-101-itr-65-sn-jabalpur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-k-s-engineering-co-pvt-ltd-v-pr-cit-2023-101-itr-65-sn-jabalpur-trib\/","title":{"rendered":"M.K.S. Engineering Co. Pvt. Ltd. v. Pr. CIT (2023) 101 ITR 65 (SN) (Jabalpur) (Trib)"},"content":{"rendered":"<p>Held that the AO has accepted certificates filed by assessee without recording reasons. Revision\u00a0 is justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify wages expenditure-Failure to deduct tax at on payments-Casual labour accepted without verification-AO accepted certificates filed by assessee without recording reasons-Revision justified. [S. 37(1), 40 (a) (ia), 143(3)]<\/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-41296","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aK4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41296","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=41296"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41296\/revisions"}],"predecessor-version":[{"id":41297,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41296\/revisions\/41297"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}