{"id":18386,"date":"2021-05-17T14:59:29","date_gmt":"2021-05-17T09:29:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib\/"},"modified":"2021-05-17T14:59:29","modified_gmt":"2021-05-17T09:29:29","slug":"sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sensitive-vanijya-p-ltd-v-acit-2021-86-itr-99-kol-trib\/","title":{"rendered":"Sensitive Vanijya P. Ltd. v. ACIT (2021) 86 ITR 99 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held\u00a0 that\u00a0 as no incriminating material was found in the course of search, assessment was not abated, addition is held to be bad in law. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Share application money-No incriminating material was found-Assessment was not abated-addition is held to be bad in law. [S. 68, 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-18386","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4My","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18386","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=18386"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18386\/revisions"}],"predecessor-version":[{"id":18387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18386\/revisions\/18387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}