{"id":4145,"date":"2019-03-01T07:59:58","date_gmt":"2019-03-01T07:59:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-dreamax-infrastructure-developers2018-65-itr-500-jaipur-trib\/"},"modified":"2019-03-01T07:59:58","modified_gmt":"2019-03-01T07:59:58","slug":"ito-v-dreamax-infrastructure-developers2018-65-itr-500-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-dreamax-infrastructure-developers2018-65-itr-500-jaipur-trib\/","title":{"rendered":"ITO v. Dreamax Infrastructure Developers(2018) 65 ITR 500  (Jaipur) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , entire work carried under a composite contract, genuineness of expenditure not in doubt, produced all relevant details and evidence, insignificant defects in supporting evidence not a reason for rejection of books of account. This being\u00a0first year of business activity\u00a0 income declared by assessee at gross profit rate 7.44 per cent.\u00a0 Is held to be justified .(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting \u2013Works contract-Composite contract \u2013 First year of business -Rejection of books of account  is not justified \u2013GP rate of 7.3% is held to be proper . [ S.145(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":[1],"tags":[],"class_list":["post-4145","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4145","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=4145"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4145\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}