{"id":4730,"date":"2019-04-05T11:43:30","date_gmt":"2019-04-05T11:43:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bridgestone-india-p-ltd-2018-167-dtr-427-mp-hc\/"},"modified":"2019-04-05T11:43:30","modified_gmt":"2019-04-05T11:43:30","slug":"pcit-v-bridgestone-india-p-ltd-2018-167-dtr-427-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bridgestone-india-p-ltd-2018-167-dtr-427-mp-hc\/","title":{"rendered":"PCIT v. Bridgestone India (P) Ltd. (2018) 167 DTR 427 (MP) (HC)"},"content":{"rendered":"<p>Tribunal held that S.145A\u00a0 have overriding effect on the provisions of S.145 and has further held that the said provisions\u00a0 are applicable not only closing stock but on inventory i.e. opening and closing stock both and even on purchases and sales\u00a0 and matter remanded for re computation. On appeal by the revenue the Court held that no substantial question of law. (AY. 20056-06, 2008-09,\u00a0 2009-10\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145A : Method of accounting\u2013Valuation\u2013Inclusion of excise duty  in closing stock\u2013Tribunal remanded the matter\u2013No substantial question of law. [S. 145, 260A]<\/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-4730","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ei","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4730","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=4730"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4730\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}