{"id":52740,"date":"2025-04-07T11:08:23","date_gmt":"2025-04-07T05:38:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-radheshyam-agarwal-2022-36-nypttj-654-2024-228-ttj-964-raipurtrib\/"},"modified":"2025-04-07T11:08:23","modified_gmt":"2025-04-07T05:38:23","slug":"acit-v-radheshyam-agarwal-2022-36-nypttj-654-2024-228-ttj-964-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-radheshyam-agarwal-2022-36-nypttj-654-2024-228-ttj-964-raipurtrib\/","title":{"rendered":"ACIT v. Radheshyam Agarwal 2022) 36 NYPTTJ 654 \/ (2024) 228 TTJ 964 (Raipur)(Trib)"},"content":{"rendered":"<p>Affirming the order of the CIT(A)the Tribunal held that, when there is defects in the books of account, rejection of books of account is not justified. Order of CIT(A)\u00a0 estimation of income at 10% of the gross contract receipt is affirmed. Followed,<strong>\u00a0 <\/strong>CIT v. Om Overseas (2009) 315 ITR 185 (P&amp;H)(HC)\u00a0 Dr. Prabhu Dayal Yadav vs. CIT (2018) 162 DTR 12 (All) (HC)\u00a0\u00a0 CIT v. Swastik Food Products (2014) 109 DTR\u00a0 23\/ (2015) 275 CTR\u00a0 109 (HP)(HC) (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-No defects in the books of account-Estimation of income at 10% of the gross contract receipt is affirmed.[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-52740","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dIE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52740","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=52740"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52740\/revisions"}],"predecessor-version":[{"id":52741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52740\/revisions\/52741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}