{"id":54650,"date":"2025-06-02T16:16:42","date_gmt":"2025-06-02T10:46:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/world-vision-india-v-add-cit-2025472-itr-564-170-taxmann-com-594-madhc\/"},"modified":"2025-06-02T16:16:42","modified_gmt":"2025-06-02T10:46:42","slug":"world-vision-india-v-add-cit-2025472-itr-564-170-taxmann-com-594-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/world-vision-india-v-add-cit-2025472-itr-564-170-taxmann-com-594-madhc\/","title":{"rendered":"World Vision India v. Add. CIT (2025)472 ITR 564 \/ 170 taxmann.com 594 (Mad)(HC)"},"content":{"rendered":"<p>Held that Special Audit Report for earlier assessment year cannot be basis to\u00a0 make addition for later assessment year.\u00a0 Matter remanded to Assessing Officer for re computation of income. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Estimation of gross receipt-Special Audit Report \u2014Special Audit Report for earlier assessment year cannot be basis to  make addition for later assessment year- Matter remanded to Assessing Officer for re computation of income. [S. 37, 142(2A), Art. 226] <\/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-54650","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eds","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54650","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=54650"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54650\/revisions"}],"predecessor-version":[{"id":54651,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54650\/revisions\/54651"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}