{"id":18148,"date":"2021-05-12T10:58:26","date_gmt":"2021-05-12T05:28:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-kesarwani-sheetalaya-2020-190-dtr-377-all-hc\/"},"modified":"2021-05-12T10:58:26","modified_gmt":"2021-05-12T05:28:26","slug":"cit-v-kesarwani-sheetalaya-2020-190-dtr-377-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kesarwani-sheetalaya-2020-190-dtr-377-all-hc\/","title":{"rendered":"CIT v. Kesarwani Sheetalaya (2020) 190 DTR 377 (All) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held taht once it is established that the assessee had not violated the terms of licence, so granted by the licencing authority, merely on the basis of presumption and assumption from any documents or papers seized during search and survey cannot be the basis for the addition of such an amount. (A Y.\u00a0 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money -Cold storage -Entries tallied with stock register \u2013 No vilatiion of U.P .Regulstion of  Cold Storage Act , 1976- Deletion of addition is held to be justified -No question of law  [S.260A, U.P. Regulation of Cold Storage Act, 1976.  ]<\/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-18148","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4II","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18148","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=18148"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18148\/revisions"}],"predecessor-version":[{"id":18149,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18148\/revisions\/18149"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}