{"id":12119,"date":"2020-09-04T12:21:07","date_gmt":"2020-09-04T12:21:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sri-venkatesha-bottles-v-acit-2020-422-itr-284-107-cch-0455-karnhc\/"},"modified":"2021-05-01T18:03:58","modified_gmt":"2021-05-01T12:33:58","slug":"sri-venkatesha-bottles-v-acit-2020-422-itr-284-107-cch-0455-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-venkatesha-bottles-v-acit-2020-422-itr-284-107-cch-0455-karnhc\/","title":{"rendered":"Sri Venkatesha Bottles v. ACIT (2020) 422 ITR 284 \/ 107 CCH 0455\/ 192 DTR 153\/ 316 CTR 204 \/273 Taxman 75 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that considering the facts of the case assessment in status of Association of persons is held to be valid\u00a0 and also levy of interest under S.\u00a0158BFA(1)\u00a0of the\u00a0 Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BD : Block assessment &#8211; Undisclosed income of any other person \u2013 Search on partners- Assessment in status of  Association of persons Justified \u2014 Levy  of  interest  u\/s 158BFA(1) is held to be valid .  [ S.184 158BFA(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-12119","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12119","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=12119"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12119\/revisions"}],"predecessor-version":[{"id":17538,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12119\/revisions\/17538"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}