{"id":5155,"date":"2019-04-27T06:38:39","date_gmt":"2019-04-27T06:38:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aditit-v-shandong-tiejun-electric-power-engineering-co-ltd-2018-193-ttj-483-ahd-trib\/"},"modified":"2019-04-27T06:38:39","modified_gmt":"2019-04-27T06:38:39","slug":"aditit-v-shandong-tiejun-electric-power-engineering-co-ltd-2018-193-ttj-483-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditit-v-shandong-tiejun-electric-power-engineering-co-ltd-2018-193-ttj-483-ahd-trib\/","title":{"rendered":"ADIT(IT)  v. Shandong Tiejun Electric Power Engineering Co. Ltd. (2018) 193 TTJ 483 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0when\u00a0assessee\u00a0maintained\u00a0proper\u00a0books\u00a0of\u00a0accounts audited\u00a0u\/s\u00a044AA\u00a0and\u00a044AB,\u00a0tax is to \u00a0be\u00a0levied\u00a0in\u00a0conformity\u00a0of harmonious\u00a0 reading\u00a0 of\u00a0S.\u00a02(45),\u00a04,\u00a05\u00a0rwss\u00a028\u00a0to\u00a043A\u00a0by\u00a0way\u00a0of\u00a0regular\u00a0assessment\u00a0like\u00a0any\u00a0other\u00a0Indian\u00a0 company. AO cannot thrust upon the assessee applicability of presumptive taxation. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BBB : Foreign companies-Civil construction-Turnkey power projects -Books of account maintained\u2013Applicability of presumptive taxation cannot be thrust upon the assessee.[ S.44AA, 44AB, 44BBB,145 (3)]<\/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-5155","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1l9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5155","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=5155"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5155\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}