{"id":57496,"date":"2025-12-03T16:19:15","date_gmt":"2025-12-03T10:49:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-4\/"},"modified":"2025-12-03T16:19:15","modified_gmt":"2025-12-03T10:49:15","slug":"pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-4\/","title":{"rendered":"PCIT v. Sony India Pvt. Ltd [2024] 167 taxmann.com 549 ( \/(2025) 477 ITR 576 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee has valued the closing stock by consistently following the\u00a0 application of cost or net realisable value. Oder of Tribunal deleting the addition is affirmed.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Business income-Valuation of closing stock-Consistent application of cost or net realisable value method &#8211; Order of Tribunal deleting the addition is affirmed. [S.28(i)]  <\/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-57496","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eXm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57496","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=57496"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57496\/revisions"}],"predecessor-version":[{"id":57497,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57496\/revisions\/57497"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}