{"id":14834,"date":"2021-01-03T16:27:04","date_gmt":"2021-01-03T16:27:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/frontier-commercial-co-ltd-v-dy-cit-202082-itr-25-sndelhi-trib\/"},"modified":"2021-01-03T16:27:04","modified_gmt":"2021-01-03T16:27:04","slug":"frontier-commercial-co-ltd-v-dy-cit-202082-itr-25-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/frontier-commercial-co-ltd-v-dy-cit-202082-itr-25-sndelhi-trib\/","title":{"rendered":"Frontier Commercial Co. Ltd. v. Dy. CIT (2020)82 ITR 25 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assesssee the Tribunal held that , the disallowance of\u00a0 freight charges\u00a0 is held to be not justified , when no incriminating material was found in the course of search and seizure proceedings . ( AY..2008-09, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search- No incriminating material was found in the course of search \u2013 Addition is held to be not valid [ S.37(1)  132, 143(3) ]<\/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-14834","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14834","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=14834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14834\/revisions"}],"predecessor-version":[{"id":14835,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14834\/revisions\/14835"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}