{"id":6830,"date":"2019-08-26T12:56:33","date_gmt":"2019-08-26T12:56:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajan-jewellery-v-cit-2019-414-itr-621-ker-hc-2\/"},"modified":"2019-11-19T01:07:17","modified_gmt":"2019-11-19T01:07:17","slug":"rajan-jewellery-v-cit-2019-414-itr-621-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajan-jewellery-v-cit-2019-414-itr-621-ker-hc-2\/","title":{"rendered":"Rajan Jewellery.  v. CIT  (2019) 414 ITR 621\/177 DTR 369\/308 CTR 602\/ 266 Taxman 357  (Ker.)(HC)"},"content":{"rendered":"<p>Court held that\u00a0 as the books of account\u00a0 is found to be unreliable\u00a0 estimate of income on the basis of estimate is held to be valid.( AY. 2003 -04 to 2009 10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment\u2013Search-Undisclosed income-Books of account found unreliable-Estimate of income on the basis of estimate is held to be valid. [S. 132(4)]<\/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":[1],"tags":[],"class_list":["post-6830","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ma","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6830","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=6830"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6830\/revisions"}],"predecessor-version":[{"id":8299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6830\/revisions\/8299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}