{"id":2270,"date":"2018-09-07T07:08:53","date_gmt":"2018-09-07T07:08:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pee-aar-securities-ltd-v-dcit-delhitribwww-itatonline-org-2\/"},"modified":"2019-04-22T00:54:01","modified_gmt":"2019-04-22T00:54:01","slug":"pee-aar-securities-ltd-v-dcit-delhitribwww-itatonline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pee-aar-securities-ltd-v-dcit-delhitribwww-itatonline-org-2\/","title":{"rendered":"Pee Aar Securities Ltd. v. DCIT  ( 2018) 169 DTR 340 \/ 195 TTJ 542\/ 67 ITR 29 (SN)( Delhi)(Trib),www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the assessee considering the facts of the case reassessment is held to be valid and addition is confirmed on merit.( ITA No. 4978\/Del\/2014, dt. 23.08.2018)(AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment- Bogus share capital- Reassessment is held to be valid \u2013 Addition is confirmed as cash credits on merit.[ S.148, 151 ]<\/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-2270","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-AC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2270","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=2270"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2270\/revisions"}],"predecessor-version":[{"id":5090,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2270\/revisions\/5090"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}