{"id":8386,"date":"2019-11-29T09:12:11","date_gmt":"2019-11-29T09:12:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sadhvi-securities-p-ltd-v-acit-2019-179-itd-197-delhi-trib\/"},"modified":"2020-02-09T06:54:22","modified_gmt":"2020-02-09T06:54:22","slug":"sadhvi-securities-p-ltd-v-acit-2019-179-itd-197-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sadhvi-securities-p-ltd-v-acit-2019-179-itd-197-delhi-trib\/","title":{"rendered":"Sadhvi Securities (P.) Ltd. v. ACIT   (2019)  179 ITD 197\/ (2020) 185 DTR 374 (Delhi)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 while valuing\u00a0 unquoted equity shares on 31-03 2014 , if the balance sheet was not drawn up by auditor on 31 -03 2014 , assets and labilities in balance sheet of immediately preceding year i.e 31-03 2013 should be adopted . (AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources \u2013 Valuation of unquoted  equity shares on 31-3-2014-  If balance sheet was not drawn up by auditor on 31-3-2014, assets and liabilities in balance sheet of immediately preceding year, i.e., 31-3-2013 should be  adopted. [S.56(2)(viib) , R.11UA ]<\/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-8386","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2bg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8386","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=8386"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8386\/revisions"}],"predecessor-version":[{"id":9716,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8386\/revisions\/9716"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}