{"id":60858,"date":"2026-06-18T12:15:08","date_gmt":"2026-06-18T06:45:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-b-k-sales-corporation-2025-213-itd-559-delhi-trib\/"},"modified":"2026-06-18T12:15:08","modified_gmt":"2026-06-18T06:45:08","slug":"acit-v-b-k-sales-corporation-2025-213-itd-559-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-b-k-sales-corporation-2025-213-itd-559-delhi-trib\/","title":{"rendered":"ACIT v. B.K. Sales Corporation. (2025) 213 ITD 559 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the Assessing Officer had travelled beyond the limited scrutiny parameters for which the case was selected; hence, the addition was legally impermissible, and the Assessing Officer was directed to delete the addition made under section 36(1)(iii). (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii): Interest on borrowed capital-Limited scrutiny-Funds invested in short-term deposits-Assessing Officer had travelled beyond the limited scrutiny parameters for which the case was selected-Addition was deleted.  [S. 143(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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fPA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60858","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=60858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60858\/revisions"}],"predecessor-version":[{"id":60859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60858\/revisions\/60859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}