{"id":20426,"date":"2021-07-21T11:21:43","date_gmt":"2021-07-21T05:51:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-dhananjay-international-ltd-2020-114-taxmann-com-317-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-dhananjay-international-ltd-2020-270-taxman-15-sc\/"},"modified":"2021-07-21T11:21:43","modified_gmt":"2021-07-21T05:51:43","slug":"pcit-v-dhananjay-international-ltd-2020-114-taxmann-com-317-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-dhananjay-international-ltd-2020-270-taxman-15-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-dhananjay-international-ltd-2020-114-taxmann-com-317-bom-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-dhananjay-international-ltd-2020-270-taxman-15-sc\/","title":{"rendered":"PCIT v. Dhananjay International Ltd. (2020) 114 taxmann.com 317 (Bom.)(HC) Editorial : SLP is granted to the revenue, PCIT v. Dhananjay International Ltd (2020) 270 Taxman 15 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal is justified in deleting the addition when no incriminating material was found in the course of search proceedings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Share capital-Deletion of addition is held to be justified  when no incriminating material was found  in the course of search action. [S. 68]<\/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-20426","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5js","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20426","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=20426"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20426\/revisions"}],"predecessor-version":[{"id":20427,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20426\/revisions\/20427"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}