{"id":4561,"date":"2019-03-28T10:27:21","date_gmt":"2019-03-28T10:27:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-4\/"},"modified":"2019-07-14T04:04:46","modified_gmt":"2019-07-14T04:04:46","slug":"cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-4\/","title":{"rendered":"CIT v. Punalur Paper Mills Ltd. (2019) 411 ITR 563\/ 176 DTR 342 \/ 309  CTR 42 (Ker.)(HC)"},"content":{"rendered":"<p>When the assessee has taken legal steps to recover the enhancement of rent. Rent claimed before the arbitrator should be shown as accruing when the matter is pending before the Arbitration. There\u00a0 cannot be protective assessment of income relating to one year in another assessment year. (AY.1985-86, 1996-97 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Mercantile system-Legal steps taken for enhancement of rent -Rent claimed before the arbitrator should be shown as accruing when the matter is pending before the Arbitration. [S. 22, 23]<\/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-4561","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4561","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=4561"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4561\/revisions"}],"predecessor-version":[{"id":6102,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4561\/revisions\/6102"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}