{"id":62315,"date":"2026-07-18T16:28:00","date_gmt":"2026-07-18T10:58:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib\/"},"modified":"2026-07-18T16:28:00","modified_gmt":"2026-07-18T10:58:00","slug":"ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib\/","title":{"rendered":"Ashok Panwar (HUF) v. ACIT (2025) 238 TTJ 681 (Jodhpur)(Trib.)"},"content":{"rendered":"<p>Held that the addition made by the Assessing Officer, enhancing the net profit rate from 2.76 per cent to 8 % to cover possible leakage of revenue, is not justified. Addition was deleted.\u00a0 (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145: Method of accounting-Books of account not rejected-Enhancement of net profit-Addition was deleted.[S. 145(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-62315","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gd5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62315","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=62315"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62315\/revisions"}],"predecessor-version":[{"id":62316,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62315\/revisions\/62316"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}