{"id":20346,"date":"2021-07-21T10:58:39","date_gmt":"2021-07-21T05:28:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-mubarak-kasam-momin-2020-117-taxmann-com-133-bom-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-mubarak-kasam-momin-2020-272-taxman-103-sc\/"},"modified":"2021-07-21T10:58:39","modified_gmt":"2021-07-21T05:28:39","slug":"pcit-v-mubarak-kasam-momin-2020-117-taxmann-com-133-bom-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-mubarak-kasam-momin-2020-272-taxman-103-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mubarak-kasam-momin-2020-117-taxmann-com-133-bom-hc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-pcit-v-mubarak-kasam-momin-2020-272-taxman-103-sc\/","title":{"rendered":"PCIT v. Mubarak Kasam Momin (2020) 117 taxmann.com 133 (Bom.)(HC) Editorial : SLP of revenue is dismissed due to low tax effect, PCIT v. Mubarak Kasam Momin (2020) 272 Taxman 103 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the amount\u00a0 received \u00a0\u00a0gift from brother\u00a0 through banking channels\u00a0 being genuine \u00a0creditworthiness is established\u00a0\u00a0 hence deletion of addition is held to be justified.\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Gift from brother-Received through banking channel-Deletion 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-20346","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ia","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20346","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=20346"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20346\/revisions"}],"predecessor-version":[{"id":20347,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20346\/revisions\/20347"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}