{"id":2477,"date":"2018-10-14T09:30:07","date_gmt":"2018-10-14T09:30:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajat-export-import-india-pvt-ltd-v-ito-delhitribwww-itatonline-org\/"},"modified":"2018-10-14T09:30:07","modified_gmt":"2018-10-14T09:30:07","slug":"rajat-export-import-india-pvt-ltd-v-ito-delhitribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajat-export-import-india-pvt-ltd-v-ito-delhitribwww-itatonline-org\/","title":{"rendered":"Rajat Export Import (India) Pvt. Ltd. v. ITO ( Delhi)(Trib),www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the appeal of the assessee the Tribunal held that; failure by the AO to offer cross-examination of the persons whose statements are relied upon means that no adverse inference can be drawn against the assessee. Dept&#8217;s plea for a remand is not acceptable if the assessee has discharged primary onus .<\/strong>( ITA No. 5637\/Del\/2013, dt. 01.10.2018)( AY. 2004-05)<\/p>\n<p><strong>[Click here to download PDF file]<\/strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Rajat-Exports-Bogus-Share-Capital.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Rajat-Exports-Bogus-Share-Capital.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits &#8211; Bogus share capital-Failure by the AO to offer cross-examination of the persons whose statements are relied upon means that no adverse inference can be drawn against the assessee. Dept&#8217;s plea for a remand is not acceptable if the assessee has discharged primary onus .<\/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-2477","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-DX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2477","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=2477"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2477\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}