{"id":2130,"date":"2018-08-25T16:11:16","date_gmt":"2018-08-25T16:11:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dingle-buildcon-p-ltd-v-acit-2018-62-itr-161-delhitrib\/"},"modified":"2018-08-25T16:11:16","modified_gmt":"2018-08-25T16:11:16","slug":"dingle-buildcon-p-ltd-v-acit-2018-62-itr-161-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dingle-buildcon-p-ltd-v-acit-2018-62-itr-161-delhitrib\/","title":{"rendered":"Dingle Buildcon P. Ltd. v. ACIT (2018) 62 ITR 161 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the additions made by the AO were beyond the scope of S. 153C because no incriminating material or evidence had been found during the course of search so as to doubt the transaction. (AY. 2009-10, \u00a02010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment &#8211; Search or requisition \u2013 No incriminating material found during the course of search to doubt the transaction \u2013 Additions cannot be made. [ 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":[1],"tags":[],"class_list":["post-2130","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ym","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2130","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=2130"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2130\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}