{"id":11012,"date":"2020-04-02T07:32:17","date_gmt":"2020-04-02T07:32:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/param-dairy-ltd-v-acit-2020-77-itr-567-delhitrib\/"},"modified":"2020-04-02T07:32:17","modified_gmt":"2020-04-02T07:32:17","slug":"param-dairy-ltd-v-acit-2020-77-itr-567-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/param-dairy-ltd-v-acit-2020-77-itr-567-delhitrib\/","title":{"rendered":"Param Dairy Ltd. v. ACIT (2020) 77 ITR 567 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that purchases\u00a0 are recorded in the regular books of account and no incriminating\u00a0 material was found in the course of search. Addition is held to be not valid.\u00a0 Tribunal also held that merely on the basis of<em>\u00a0 <\/em>noting and jotting on loose sheet of papers, addition is held to be not valid. (AY. 2008-09 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment\u2013Search-No incriminating material found-Addition is held to be not justified-Noting and jotting on loose sheet of papers\u2013Addition is held to be not valid. [S. 69C] <\/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-11012","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11012","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=11012"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11012\/revisions"}],"predecessor-version":[{"id":11013,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11012\/revisions\/11013"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}