{"id":4682,"date":"2019-04-04T07:02:59","date_gmt":"2019-04-04T07:02:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-montage-enterprises-p-ltd-2018-100-taxmann-com-99-259-taxman-418-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-montage-enterprises-p-ltd-2018-259-taxman-417-sc\/"},"modified":"2019-04-04T07:02:59","modified_gmt":"2019-04-04T07:02:59","slug":"pcit-v-montage-enterprises-p-ltd-2018-100-taxmann-com-99-259-taxman-418-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-montage-enterprises-p-ltd-2018-259-taxman-417-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-montage-enterprises-p-ltd-2018-100-taxmann-com-99-259-taxman-418-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-montage-enterprises-p-ltd-2018-259-taxman-417-sc\/","title":{"rendered":"PCIT v. Montage Enterprises (P.) Ltd. (2018) 100 taxmann.com 99 \/ 259 Taxman 418 (Delhi)(HC) Editorial: SLP of revenue is dismissed; PCIT v. Montage Enterprises (P.) Ltd. (2018) 259 Taxman 417 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal is justified in deleting trade advances received by assessee were adjusted against sales made in subsequent years.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Trade advances-Adjusted against sales made in subsequent years-Deletion of addition is held to be justified.<\/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-4682","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1dw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4682","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=4682"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4682\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}