{"id":19088,"date":"2021-06-07T12:19:43","date_gmt":"2021-06-07T06:49:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-rameshbhai-jivraj-desai-2020-275-taxman-522-guj-hc\/"},"modified":"2021-06-07T12:19:43","modified_gmt":"2021-06-07T06:49:43","slug":"pcit-v-rameshbhai-jivraj-desai-2020-275-taxman-522-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-rameshbhai-jivraj-desai-2020-275-taxman-522-guj-hc\/","title":{"rendered":"PCIT v. Rameshbhai Jivraj Desai (2020) 275 Taxman 522 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 when there is no incriminating material was found\u00a0 addition cannot be made, addition cannot be made in respect of write off of bad debt. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Bad debt-No incriminating documents-Deletion of addition is held to be justified. <\/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-19088","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4XS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19088","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=19088"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19088\/revisions"}],"predecessor-version":[{"id":19089,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19088\/revisions\/19089"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}