{"id":1137,"date":"2018-05-31T15:30:10","date_gmt":"2018-05-31T15:30:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-millennium-park-holdings-pvt-ltd-2018-403-itr-178-guj-hc\/"},"modified":"2018-05-31T15:30:10","modified_gmt":"2018-05-31T15:30:10","slug":"pcit-v-millennium-park-holdings-pvt-ltd-2018-403-itr-178-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-millennium-park-holdings-pvt-ltd-2018-403-itr-178-guj-hc\/","title":{"rendered":"PCIT   v.  Millennium Park Holdings Pvt. Ltd. (2018) 403 ITR 178 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the <em>\u00a0<\/em>Difference between the amount disclosed and estimate by Assessing Officer cannot be\u00a0 treated as undisclosed . ( AY.2005-06)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account \u2013 Purchase of land &#8211; Difference between the amount disclosed and estimate by Assessing Officer cannot be  treated as undisclosed . [ S.153A ]<\/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-1137","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-il","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1137","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=1137"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1137\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}