{"id":53570,"date":"2025-04-29T12:05:44","date_gmt":"2025-04-29T06:35:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-jila-sahakari-kendriya-bank-maryadit-2023-37-nypttj-962-2024-229-ttj-415-241-dtr-233-raipurtrib\/"},"modified":"2025-04-29T12:05:44","modified_gmt":"2025-04-29T06:35:44","slug":"acit-v-jila-sahakari-kendriya-bank-maryadit-2023-37-nypttj-962-2024-229-ttj-415-241-dtr-233-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-jila-sahakari-kendriya-bank-maryadit-2023-37-nypttj-962-2024-229-ttj-415-241-dtr-233-raipurtrib\/","title":{"rendered":"ACIT v. Jila Sahakari Kendriya Bank Maryadit (2023) 37 NYPTTJ 962 \/ (2024) 229 TTJ 415 \/ 241 DTR 233 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 when the assessee&#8217;s chartered accountant in his audit report dt. 21st Sept., 2012 has categorically stated that the bank has understated its profit, the commission due to the assessee on account of service charges is assessable on accrual basis.\u00a0 Order of CIT (A) deleting the addition is set aside, order of the AO is affirmed.\u00a0\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Accrual of income-Commission-Service charges receivable from State Government-Auditors report  stating under reporting of income-Liable to be taxed on accrual basis. [S. 5, 145]   <\/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-53570","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dW2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53570","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=53570"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53570\/revisions"}],"predecessor-version":[{"id":53571,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53570\/revisions\/53571"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}