{"id":28194,"date":"2022-07-07T16:38:38","date_gmt":"2022-07-07T11:08:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pyramid-films-international-v-dy-cit-2022-441-itr-387-mad-hc\/"},"modified":"2022-07-07T16:38:38","modified_gmt":"2022-07-07T11:08:38","slug":"pyramid-films-international-v-dy-cit-2022-441-itr-387-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pyramid-films-international-v-dy-cit-2022-441-itr-387-mad-hc\/","title":{"rendered":"Pyramid Films International v. Dy.CIT (2022) 441 ITR 387 (Mad.)(HC)"},"content":{"rendered":"<p>In the course of search several incriminating materials including books of account of the assessee-firm were found. On the basis of evidence the addition was made as undisclosed income. The Tribunal confirmed the addition. On appeal high Court affirmed the addition. (BP 1-4-1987 to 17-3-1997)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BD : Block assessment-Undisclosed income of any other person-Incriminating material is found-Amount received much before release of film-Addition of amount waived as undisclosed income-Held to be proper. [S. 132, 158BC] <\/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-28194","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7kK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28194","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=28194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28194\/revisions"}],"predecessor-version":[{"id":28195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28194\/revisions\/28195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}