{"id":52234,"date":"2025-03-24T12:14:36","date_gmt":"2025-03-24T06:44:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sushil-tyagi-2024-115-itr-90-sndelhitrib\/"},"modified":"2025-03-24T12:14:36","modified_gmt":"2025-03-24T06:44:36","slug":"dy-cit-v-sushil-tyagi-2024-115-itr-90-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sushil-tyagi-2024-115-itr-90-sndelhitrib\/","title":{"rendered":"Dy. CIT v. Sushil Tyagi (2024) 115 ITR 90 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that order of CIT(A) estimating profit based on earlier year is held to be justified. (AY. 2011-12, 2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD : Presumptive  basis-Trading business-Order of CIT(A) estimate of profit based on earlier year is held to be justified.[S. 132, 153A] <\/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-52234","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52234","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=52234"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52234\/revisions"}],"predecessor-version":[{"id":52235,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52234\/revisions\/52235"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}