{"id":52094,"date":"2025-03-18T14:08:12","date_gmt":"2025-03-18T08:38:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tej-organisers-p-ltd-v-ito-2024114-itr-61-sn-ahdtrib-2\/"},"modified":"2025-03-18T14:08:12","modified_gmt":"2025-03-18T08:38:12","slug":"tej-organisers-p-ltd-v-ito-2024114-itr-61-sn-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tej-organisers-p-ltd-v-ito-2024114-itr-61-sn-ahdtrib-2\/","title":{"rendered":"Tej Organisers P. Ltd. v. ITO (2024)114 ITR 61 (SN) (Ahd)(Trib)"},"content":{"rendered":"<p>Held that all\u00a0 advance receivable are\u00a0 recorded in the books of account. All advances and payments made through banking channels\u00a0 hence re assessment is not valid.(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Information from Additional Director of Income-Tax (Inv.)-Advance receivable-Recorded in the books of account-All advances and payments made through banking channels-Re assessment is not valid.[S.143(3),  148] <\/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-52094","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dye","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52094","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=52094"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52094\/revisions"}],"predecessor-version":[{"id":52095,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52094\/revisions\/52095"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}