{"id":14596,"date":"2020-12-23T11:23:28","date_gmt":"2020-12-23T11:23:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-devchand-b-patel-2020-the-chambers-journal-april-p-120-guj-hc\/"},"modified":"2020-12-23T11:23:28","modified_gmt":"2020-12-23T11:23:28","slug":"pcit-v-devchand-b-patel-2020-the-chambers-journal-april-p-120-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-devchand-b-patel-2020-the-chambers-journal-april-p-120-guj-hc\/","title":{"rendered":"PCIT v . Devchand B. Patel ( 2020) The Chamber\u2019s Journal- April -P. 120 ( Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue Court held that the revenue is not able to establish that the assessee has accepted\u00a0 the loan or deposit from Shri Jivraj .V.Desai and in the absence of any material showing\u00a0 acceptance of\u00a0 any loan or deposit , order of Tribunal is affirmed . ( TA No. 738 of 2019 dt 27-1-2020 ) (AY. 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271D: Penalty \u2013 Takes or accepts any loan or deposit -Dairy seized \u2013 Deletion of penalty is held to be valid [ S.132 ]<\/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":[21],"tags":[],"class_list":["post-14596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Nq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14596","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=14596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14596\/revisions"}],"predecessor-version":[{"id":14597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14596\/revisions\/14597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}