{"id":45299,"date":"2024-08-16T10:02:02","date_gmt":"2024-08-16T04:32:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-friends-medicos-2023108-itr-279-delhitrib\/"},"modified":"2024-08-16T10:02:02","modified_gmt":"2024-08-16T04:32:02","slug":"asst-cit-v-friends-medicos-2023108-itr-279-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-friends-medicos-2023108-itr-279-delhitrib\/","title":{"rendered":"Asst. CIT v. Friends Medicos (2023)108 ITR 279 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the assessee following accounting standards and accounts audited without adverse remarks.All documents called\u00a0 are\u00a0 furnished and no defects pointed out. Rejection of books of account is not justified. Ad-hoc estimate of profits is deleted. <em>(<\/em>AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-No defects in the books of account-Ad-hoc estimate  of profit is not justified. [S. 133A, 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":[21],"tags":[],"class_list":["post-45299","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45299","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=45299"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45299\/revisions"}],"predecessor-version":[{"id":45300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45299\/revisions\/45300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}