{"id":27782,"date":"2022-06-26T22:30:53","date_gmt":"2022-06-26T17:00:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-frost-falcon-distilleries-ltd-2021-214-ttj-388-207-dtr-1-delhitrib\/"},"modified":"2022-06-26T22:30:53","modified_gmt":"2022-06-26T17:00:53","slug":"dy-cit-v-frost-falcon-distilleries-ltd-2021-214-ttj-388-207-dtr-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-frost-falcon-distilleries-ltd-2021-214-ttj-388-207-dtr-1-delhitrib\/","title":{"rendered":"Dy. CIT v. Frost Falcon Distilleries Ltd. (2021) 214 TTJ 388 \/ 207 DTR 1 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that when there no\u00a0 incriminating material was found, merely on the basis of statement dummy director\u00a0 addition of share capital as cash credit was held to be not justified. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-No incriminating material was found-Merely on the basis of statement dummy director  addition of share capital as cash credit was held to be not justified.  [S. 68, 132(4)] <\/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-27782","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7e6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27782","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=27782"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27782\/revisions"}],"predecessor-version":[{"id":27783,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27782\/revisions\/27783"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}