{"id":23868,"date":"2022-01-11T13:05:10","date_gmt":"2022-01-11T07:35:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib-3\/"},"modified":"2022-01-11T13:05:10","modified_gmt":"2022-01-11T07:35:10","slug":"jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib-3\/","title":{"rendered":"Jaswantlal J. Shah. v. ACIT (2021) 190 ITD 157 (Mum.)(Trib.)"},"content":{"rendered":"<p>Commissioner (Appeals) restricted addition to 12.5 per cent of such bogus purchases. On appeal Tribunal estimated the addition to 6% of alleged bogus purchases. (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Bogus purchases-Addition was restricted to 6% of alleged bogus purchases. [S. 133(6)] <\/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-23868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6cY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23868","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=23868"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23868\/revisions"}],"predecessor-version":[{"id":23869,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23868\/revisions\/23869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}