{"id":5169,"date":"2019-04-27T06:44:08","date_gmt":"2019-04-27T06:44:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-3\/"},"modified":"2019-04-27T06:44:08","modified_gmt":"2019-04-27T06:44:08","slug":"dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-deloitte-touche-tohmatsu-india-p-ltd-2018-193-ttj-65-uo-mum-trib-3\/","title":{"rendered":"Dy.CIT v. Deloitte Touche Tohmatsu India (P) Ltd. (2018) 193 TTJ 65 (UO) (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the assesssee has offered\u00a0 the income in next year\u00a0 and rate of tax is same. Followed .CIT v. Excel Industries Ltd\u00a0 (2013) 358 ITR 295 100 (SC), \u00a0(AY. 2008-09, 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Professional income\u2013Year of taxability-  Income offered in subsequent year\u2013No loss to revenue\u2013Deletion of addition is held to be justified.[S. 4]<\/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-5169","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ln","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5169","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=5169"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5169\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}