{"id":20420,"date":"2021-07-21T11:20:27","date_gmt":"2021-07-21T05:50:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-blue-bird-software-pvt-ltd-2020-119-taxmann-com-347-delhihc-editorial-slp-of-revenue-is-dismissed-as-withdrawn-due-to-low-tax-effect-pcit-v-blue-bird-software-pvt-ltd-2020-274\/"},"modified":"2021-07-21T11:20:27","modified_gmt":"2021-07-21T05:50:27","slug":"pcit-v-blue-bird-software-pvt-ltd-2020-119-taxmann-com-347-delhihc-editorial-slp-of-revenue-is-dismissed-as-withdrawn-due-to-low-tax-effect-pcit-v-blue-bird-software-pvt-ltd-2020-274","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-blue-bird-software-pvt-ltd-2020-119-taxmann-com-347-delhihc-editorial-slp-of-revenue-is-dismissed-as-withdrawn-due-to-low-tax-effect-pcit-v-blue-bird-software-pvt-ltd-2020-274\/","title":{"rendered":"PCIT v. Blue Bird Software Pvt. Ltd. (2020) 119 taxmann.com 347 (Delhi)(HC) Editorial : SLP of revenue is dismissed as withdrawn due to low tax effect, PCIT v. Blue Bird Software Pvt. Ltd. (2020) 274 Taxman 228 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal is justified in deleting the addition made by Assessing Officer as the addition was not based on any incriminating material found during course of search. Followed, CIT\u00a0v.\u00a0Kabul Chawla (2016) 380 ITR 573 (Delhi)(HC) \u00a0(AY. 2005-06) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-No incriminating material was found-Addition  was held to be not justified. [S. 132]<\/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-20420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20420","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=20420"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20420\/revisions"}],"predecessor-version":[{"id":20421,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20420\/revisions\/20421"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}