{"id":20340,"date":"2021-07-21T10:57:46","date_gmt":"2021-07-21T05:27:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-a-i-developers-p-ltd-2020-117-taxmann-com-147-delhi-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-a-i-developers-p-ltd-2020-272-taxman-105-sc\/"},"modified":"2021-07-21T10:57:46","modified_gmt":"2021-07-21T05:27:46","slug":"pcit-v-a-i-developers-p-ltd-2020-117-taxmann-com-147-delhi-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-a-i-developers-p-ltd-2020-272-taxman-105-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-a-i-developers-p-ltd-2020-117-taxmann-com-147-delhi-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-a-i-developers-p-ltd-2020-272-taxman-105-sc\/","title":{"rendered":"PCIT v. A.I. Developers (P.) Ltd. (2020) 117 taxmann.com 147 (Delhi) (HC) Editorial : SLP of revenue is dismissed due to low tax effect, PCIT v. A.I. Developers (P.) Ltd. (2020) 272 Taxman 105 (SC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 of the revenue the Court held that the assessee has sufficiently explained the source of investment accordingly the order of Tribunal is affirmed. (AY. 2007-08) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Investment was sufficiently explained-Deletion of addition is held to be justified. [S. 69] <\/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-20340","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5i4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20340","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=20340"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20340\/revisions"}],"predecessor-version":[{"id":20341,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20340\/revisions\/20341"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}