{"id":5168,"date":"2019-04-27T06:43:42","date_gmt":"2019-04-27T06:43:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-6\/"},"modified":"2019-04-27T06:43:42","modified_gmt":"2019-04-27T06:43:42","slug":"maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruti-suzuki-india-ltd-v-acit-2018-191-ttj-148-delhitrib-6\/","title":{"rendered":"Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ  148 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that shortage of consumption was only 0.018% of total consumption of material debited to Profit &amp; Loss Account. Here may be production efficiencies or inefficiencies leading to under or over consumption of inputs vis-a-vis standard consumption. Such under or over consumption became part of cost of production. Accordingly there could be no logic in disallowing such amount. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Alleged excess consumption-Addition is held to be not 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-5168","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5168","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=5168"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5168\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}