{"id":26327,"date":"2022-04-06T17:56:24","date_gmt":"2022-04-06T12:26:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dada-ganapati-gur-products-pvt-ltd-v-pcit-2021-92-itr-408-214-ttj-908-hyd-trib\/"},"modified":"2022-04-06T17:56:24","modified_gmt":"2022-04-06T12:26:24","slug":"dada-ganapati-gur-products-pvt-ltd-v-pcit-2021-92-itr-408-214-ttj-908-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dada-ganapati-gur-products-pvt-ltd-v-pcit-2021-92-itr-408-214-ttj-908-hyd-trib\/","title":{"rendered":"Dada Ganapati Gur Products Pvt. Ltd. v. PCIT (2021) 92 ITR 408 \/ 214 TTJ 908 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the Assessing Officer has examined the applicability of provision of section 56(2))(viib) during the assessment proceedings. Revision is held to be not valid. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Share capital issue of shares at premium-Addition on presumption-Revision was held to be not valid. [S. 56(2)(viib), R. 11UA(2)(b)]<\/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-26327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6QD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26327","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=26327"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26327\/revisions"}],"predecessor-version":[{"id":26328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26327\/revisions\/26328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}