{"id":7054,"date":"2019-09-05T08:50:18","date_gmt":"2019-09-05T08:50:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eastern-engineering-venture-v-ito-2019-177-itd-427-177-dtr-209-199-ttj-737-cuttacktrib\/"},"modified":"2019-09-05T08:50:18","modified_gmt":"2019-09-05T08:50:18","slug":"eastern-engineering-venture-v-ito-2019-177-itd-427-177-dtr-209-199-ttj-737-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eastern-engineering-venture-v-ito-2019-177-itd-427-177-dtr-209-199-ttj-737-cuttacktrib\/","title":{"rendered":"Eastern Engineering Venture v. ITO  (2019) 177 ITD 427\/ 177 DTR 209 \/ 199 TTJ 737 (Cuttack)(Trib.)"},"content":{"rendered":"<p>Tribunal held that failure to comply with notices under S.142(1) and also 148 passing of order u\/s 144\u00a0 is held to be justified. Denying allowances of interest and salary paid to partners is also held to be valid by taking support of provisions of S. 184(5) of the Act. (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment\u2013Failure to comply with notices \u2013Denying  allowances of interest  and salary paid to partners is held to be justified. [S. 148, 184]<\/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-7054","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1PM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7054","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=7054"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7054\/revisions"}],"predecessor-version":[{"id":7055,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7054\/revisions\/7055"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}