{"id":4950,"date":"2019-04-18T12:39:01","date_gmt":"2019-04-18T12:39:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/simranpal-singh-v-ito-2018-167-dtr-337-194-ttj-380-chd-trib\/"},"modified":"2019-04-18T12:39:01","modified_gmt":"2019-04-18T12:39:01","slug":"simranpal-singh-v-ito-2018-167-dtr-337-194-ttj-380-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/simranpal-singh-v-ito-2018-167-dtr-337-194-ttj-380-chd-trib\/","title":{"rendered":"Simranpal Singh v. ITO (2018) 167 DTR 337 \/ 194 TTJ 380 (Chd.) (Trib.)"},"content":{"rendered":"<p>Tribunal held\u00a0 that once the return is computed on presumptive basis no further additions are called for in accordance to the provisions of S. 28 to 43C of the Act. Accordingly addition made on account of interest and VAT was deleted.\u00a0 (AY. 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD : Civil construction\u2013Computation\u2013Even while passing order u\/s 144 the AO cannot go beyond the provision-Addition on account of interest and VAT  payable is held to be not valid. [S. 144, 154]<\/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-4950","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4950","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=4950"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4950\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}