{"id":685,"date":"2018-05-06T16:01:41","date_gmt":"2018-05-06T16:01:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-a-l-homes-2008-401-itr-285-mad-hc\/"},"modified":"2018-05-06T16:01:41","modified_gmt":"2018-05-06T16:01:41","slug":"cit-v-a-l-homes-2008-401-itr-285-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-a-l-homes-2008-401-itr-285-mad-hc\/","title":{"rendered":"CIT v A.L.Homes ( 2008) 401 ITR 285 ( Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that ; when the books of account is not rejected by the Assessing Officer , for estimating the cost of construction , reference to District Valuation Officer to make addition was held to be bad in law .( AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment &#8211;  Estimate of cost of construction- Books of account not rejected \u2013 Assessing Officer cannot refer the matter to District valuation Officer .<\/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-685","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/685","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=685"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/685\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}