{"id":11547,"date":"2020-05-18T01:56:59","date_gmt":"2020-05-18T01:56:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rissala-decor-p-ltd-v-pcit-2020-186-dtr-73-delhitrib\/"},"modified":"2020-05-29T13:57:25","modified_gmt":"2020-05-29T13:57:25","slug":"rissala-decor-p-ltd-v-pcit-2020-186-dtr-73-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rissala-decor-p-ltd-v-pcit-2020-186-dtr-73-delhitrib\/","title":{"rendered":"Rissala D\u00e9cor (P) Ltd. v. PCIT (2020) 186 DTR 73 \/ 203 TTJ 521(Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that the assessee has not produced\u00a0 any material\u00a0\u00a0 during assessment proceedings to prove genuineness\u00a0 of share capital issued at premium. Revision order is held to be valid. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation\u2013Cash credits\u2013Share capital\u2013No material was placed during assessment proceedings to prove genuineness  of share capital issued at premium-Revision order is held to be valid. [S. 143(3), 153(1)] <\/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-11547","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-30f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11547","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=11547"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11547\/revisions"}],"predecessor-version":[{"id":11654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11547\/revisions\/11654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}