{"id":20376,"date":"2021-07-21T11:11:05","date_gmt":"2021-07-21T05:41:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kundan-care-product-ltd-v-dy-dit-inv-2020-113-taxmann-com-90-all-hc-editorial-slp-of-revenue-is-dismissed-dy-dit-v-kundan-care-product-ltd-2020-269-taxman-12-sc\/"},"modified":"2021-07-21T11:11:05","modified_gmt":"2021-07-21T05:41:05","slug":"kundan-care-product-ltd-v-dy-dit-inv-2020-113-taxmann-com-90-all-hc-editorial-slp-of-revenue-is-dismissed-dy-dit-v-kundan-care-product-ltd-2020-269-taxman-12-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kundan-care-product-ltd-v-dy-dit-inv-2020-113-taxmann-com-90-all-hc-editorial-slp-of-revenue-is-dismissed-dy-dit-v-kundan-care-product-ltd-2020-269-taxman-12-sc\/","title":{"rendered":"Kundan Care Product Ltd. v. Dy.DIT (Inv.) (2020) 113 taxmann.com 90 (All.)(HC) Editorial: SLP of revenue is dismissed, Dy. DIT v. Kundan Care Product Ltd. (2020) 269 Taxman 12 (SC)"},"content":{"rendered":"<p>Allowing the appeal of assessee the Court held that, the Gold Dore Bars, which have been seized were stock-in-trade of the petitioner and have been imported as raw materials and also; that the goods were custom cleared and duty paid. This fact is not denied by the respondent-department. Therefore, goods may now be released to the petitioner.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 132 : Search and seizure-Stock in trade-Gold Dore Bars-Directed to be released after proper verification. [Art. 226]<\/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-20376","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5iE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20376","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=20376"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20376\/revisions"}],"predecessor-version":[{"id":20377,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20376\/revisions\/20377"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}