{"id":19737,"date":"2021-06-28T11:50:14","date_gmt":"2021-06-28T06:20:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=19737"},"modified":"2021-06-29T15:44:14","modified_gmt":"2021-06-29T10:14:14","slug":"case-law-on-44ab","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/case-law-on-44ab\/","title":{"rendered":"Purchases  &#8211; Turnover &#8211; Case Law on  Section , 44AB read with S 271B"},"content":{"rendered":"<p>We are not getting a correct citation of decision CCIT v Vijay Maheshwari HUF, a case on issue of &#8216;TURNOVER&#8217; for S.44AB of I T Act.  Everywhere it is mentioned as 228 ITR 157 SC (Statute).  But it is not available.  Can ITATONLINE help.  Other references are 515\/BOM\/1991 &amp; ITA \/924\/1995 decided on 27\/03\/1996.  SLP is dismissed on 13\/10\/1997 by SC.  SLP No. is Civil\/20074\/1997.  We have tried on HC and SC websites also.  If possible mail copy of decisions.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[272,259,101],"class_list":["post-19737","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-purchases","qa_tag-section-44ab","qa_tag-turnover"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/19737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19737"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=19737"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=19737"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=19737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}