{"id":28150,"date":"2022-07-07T16:28:51","date_gmt":"2022-07-07T10:58:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-agson-global-p-ltd-2022-441-itr-550-210-dtr-225-325-ctr-1-286-taxman-519-delhihc\/"},"modified":"2022-07-07T16:28:51","modified_gmt":"2022-07-07T10:58:51","slug":"pcit-v-agson-global-p-ltd-2022-441-itr-550-210-dtr-225-325-ctr-1-286-taxman-519-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-agson-global-p-ltd-2022-441-itr-550-210-dtr-225-325-ctr-1-286-taxman-519-delhihc\/","title":{"rendered":"PCIT. v. Agson Global (P) Ltd. (2022) 441 ITR 550 \/ 210 DTR 225 \/ 325 CTR 1 \/ 286 Taxman 519 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the court held that motivation is not the basis for attracting the provisions of the Act, if otherwise, an assessee does not fall within its net, is a well-established principle. Order of Tribunal deleting the addition \u00a0is affirmed. <em>\u00a0(<\/em>AY.2012-13 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash deposited in bank-Dematerialisation-Deletion of addition is-Rejection of books of account-Gross profit-Order of Tribunal is up held-Not challenged being perverse-No substantial question of law. [S. 145 (3), 260A]    <\/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-28150","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7k2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28150","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=28150"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28150\/revisions"}],"predecessor-version":[{"id":28151,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28150\/revisions\/28151"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}