{"id":29255,"date":"2022-08-30T10:14:22","date_gmt":"2022-08-30T04:44:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ahw-steels-ltd-2022-286-taxman-330-calhc\/"},"modified":"2023-02-18T09:50:41","modified_gmt":"2023-02-18T04:20:41","slug":"pcit-v-ahw-steels-ltd-2022-286-taxman-330-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ahw-steels-ltd-2022-286-taxman-330-calhc\/","title":{"rendered":"PCIT v. AHW Steels Ltd. (2022) 286 Taxman 330 \/( 2023) 450 ITR 709 (Cal)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that Tribunal re-examined entire facts and in particular reconciliation statement filed by assessee and found that reconciliation and explanation was duly supported by evidence which were on record. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Reconciliation of statement-Supported by evidence-Order of Tribunal was affirmed. [S. 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-29255","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7BR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29255","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=29255"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29255\/revisions"}],"predecessor-version":[{"id":32851,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29255\/revisions\/32851"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}