{"id":1087,"date":"2018-05-31T11:12:08","date_gmt":"2018-05-31T11:12:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ankit-agrochem-p-ltd-v-jcit-2018-253-taxman-141-rajhc\/"},"modified":"2019-03-31T09:25:43","modified_gmt":"2019-03-31T09:25:43","slug":"ankit-agrochem-p-ltd-v-jcit-2018-253-taxman-141-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ankit-agrochem-p-ltd-v-jcit-2018-253-taxman-141-rajhc\/","title":{"rendered":"Ankit Agrochem (P.) Ltd.  v.  JCIT   (2018)  253 Taxman 141\/172 DTR 46\/( 2019) 306 CTR 657  (Raj)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; reassessment on the basis of information for DIT stating that the assessee had received share application money from several entities which were only engaged in business of providing bogus accommodation entries to beneficiary concerns, reassessment on basis of said information was justified.\u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment -Share capital- Bogus accommodation entries \u2013 Reassessment was held to be valid [ S. 68 ,143(1),148 ]<\/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-1087","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1087","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=1087"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1087\/revisions"}],"predecessor-version":[{"id":4628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1087\/revisions\/4628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}