{"id":2674,"date":"2018-10-22T10:52:45","date_gmt":"2018-10-22T10:52:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-amit-vijay-kulkarni-pune-trib-www-itatonline-org\/"},"modified":"2018-10-22T10:52:45","modified_gmt":"2018-10-22T10:52:45","slug":"ito-v-amit-vijay-kulkarni-pune-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-amit-vijay-kulkarni-pune-trib-www-itatonline-org\/","title":{"rendered":"ITO v. Amit Vijay Kulkarni (Pune ) (Trib) www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0 addition cannot be made in the assessment of partner only on the basis of AIR information. As per S.14 of the Indian Partnership Act, partner can hold the property on behalf of the firm .( ITA No.1597\/PN\/2013 AY. 2009-10 . dt 25-03-2015)\u00a0\u00a0<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1FDxb_Pbbyz39zdICW8fH1sJqZl7bQW8-\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.69: Unexplained investments- AIR information-  Firm purchasing the land in the name of partner \u2013 Addition cannot be made in the hands of the partner on the ground that PAN of partner is shown in the registration deed .<\/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-2674","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-H8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2674","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=2674"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2674\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}