{"id":5334,"date":"2019-05-02T09:53:23","date_gmt":"2019-05-02T09:53:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipurtrib\/"},"modified":"2019-09-02T07:42:19","modified_gmt":"2019-09-02T07:42:19","slug":"zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zuberi-engineering-company-v-dcit-2019-69-itr-261-175-itd-557-jaipurtrib\/","title":{"rendered":"Zuberi Engineering Company V. DCIT (2019)  69 ITR  261 \/ 175 ITD 557 \/ 197 TTJ 659 \/ 179 DTR 25(Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that merely because\u00a0 low gross profit\u00a0 was\u00a0 shown, books of account cannot be rejected without pointing o any defects in the books of account maintained by the assessee.\u00a0 Tribunal also held that CIT (A) cannot enhance and reject the books of account which was not the subject matter of assessment. (AY. 2012-13\u00a0\u00a0 to\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of  accounting-Low gross profit\u2013Books of account cannot be  rejected without pointing out any defects  CIT(A)   cannot enhance and reject the books of account which was not the subject matter of assessment. [S. 251]<\/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-5334","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1o2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5334","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=5334"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5334\/revisions"}],"predecessor-version":[{"id":6915,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5334\/revisions\/6915"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}