{"id":52086,"date":"2025-03-18T14:06:50","date_gmt":"2025-03-18T08:36:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-2\/"},"modified":"2025-03-18T14:06:50","modified_gmt":"2025-03-18T08:36:50","slug":"acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ludhiana-beverages-p-ltd-2024114-itr-81-snamritsartrib-2\/","title":{"rendered":"ACIT v. Ludhiana Beverages P. Ltd. (2024)114 ITR 81 (SN)(Amritsar)(Trib)"},"content":{"rendered":"<p>Held that merely because disclosure of higher gross profit in earlier years, the book result cannot be rejected. Addition is deleted. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Rejection of books of account-Estimation of gross profit-Disclosed higher gross profit-Addition is deleted.  [S.  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":[21],"tags":[],"class_list":["post-52086","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dy6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52086","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=52086"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52086\/revisions"}],"predecessor-version":[{"id":52087,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52086\/revisions\/52087"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}