{"id":46048,"date":"2024-09-08T18:30:28","date_gmt":"2024-09-08T13:00:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-gama-pizzakraft-overseas-p-ltd-2023-224-ttj-545-delhitrib\/"},"modified":"2024-09-08T18:30:28","modified_gmt":"2024-09-08T13:00:28","slug":"acit-v-gama-pizzakraft-overseas-p-ltd-2023-224-ttj-545-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-gama-pizzakraft-overseas-p-ltd-2023-224-ttj-545-delhitrib\/","title":{"rendered":"ACIT v. Gama Pizzakraft (Overseas) (P) Ltd (2023) 224 TTJ 545 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer has not pointed out any infraction of methodology in the valuation made by the valuer. Deletion of addition by the CIT(A) is affirmed. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Shares at premium-DCF method-Market value determined by Valuer-Assessing Officer has no right to change the method of valuation-Deletion of addition is affirmed. [S. 56(2)(viib), R.11UA] <\/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-46048","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46048","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=46048"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46048\/revisions"}],"predecessor-version":[{"id":46049,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46048\/revisions\/46049"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}