{"id":21261,"date":"2021-08-31T12:22:35","date_gmt":"2021-08-31T06:52:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-bhullan-mal-gupta-2021-125-taxmann-com-103-phhc-editorial-appeal-was-dismissed-as-not-pressed-bhullan-mal-gupta-huf-v-cit-2021-278-taxman-275-sc\/"},"modified":"2021-08-31T12:22:35","modified_gmt":"2021-08-31T06:52:35","slug":"cit-v-bhullan-mal-gupta-2021-125-taxmann-com-103-phhc-editorial-appeal-was-dismissed-as-not-pressed-bhullan-mal-gupta-huf-v-cit-2021-278-taxman-275-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bhullan-mal-gupta-2021-125-taxmann-com-103-phhc-editorial-appeal-was-dismissed-as-not-pressed-bhullan-mal-gupta-huf-v-cit-2021-278-taxman-275-sc\/","title":{"rendered":"CIT v. Bhullan Mal Gupta (2021) 125 taxmann.com 103 (P&#038;H)(HC) Editorial : Appeal was dismissed as not pressed. Bhullan Mal Gupta (HUF) v. CIT (2021) 278 Taxman 275 (SC.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that\u00a0 Tribunal had\u00a0 erred in holding that the gift is genuine,\u00a0 when the Donor\u00a0 Shri Umesh Mehndiratta\u00a0 has\u00a0 given statement before the FERA \u00a0Authorities that the Gift was not genuine. Court also held that the service of notice was held to be valid. (AY. 1994-95)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Foreign gifts-Gift was not genuine-Deletion was held to be not justified-Service of notice was held to be valid. [S. 148, 149] <\/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-21261","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5wV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21261","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=21261"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21261\/revisions"}],"predecessor-version":[{"id":21262,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21261\/revisions\/21262"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}