{"id":28152,"date":"2022-07-07T16:29:11","date_gmt":"2022-07-07T10:59:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ganesh-plantation-ltd-2022-441-itr-123-285-taxman-35-326-ctr-751-guj-hc\/"},"modified":"2022-10-25T18:49:07","modified_gmt":"2022-10-25T13:19:07","slug":"pcit-v-ganesh-plantation-ltd-2022-441-itr-123-285-taxman-35-326-ctr-751-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ganesh-plantation-ltd-2022-441-itr-123-285-taxman-35-326-ctr-751-guj-hc\/","title":{"rendered":"PCIT v. Ganesh Plantation Ltd. (2022) 441 ITR 123 \/ 285 Taxman 35 \/ 326 CTR 751 \/ 213 DTR 352 (Guj.)(HC)"},"content":{"rendered":"<p>The Assessing Officer made addition on the basis of loose papers recovered from third party premises.\u00a0 CIT(A) deleted the addition\u00a0 which was affirmed by the Tribunal. On appeal High court affirmed the order of\u00a0 tribunal. \u00a0Referred\u00a0 CBI v. V.C. Shukla (1998) 3 SCC 410. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Search-Loose papers-Recovered from third  party-Addition is not valid. <\/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-28152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7k4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28152","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=28152"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28152\/revisions"}],"predecessor-version":[{"id":30564,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28152\/revisions\/30564"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}