{"id":29261,"date":"2022-08-30T10:15:31","date_gmt":"2022-08-30T04:45:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc-2\/"},"modified":"2022-08-30T10:15:31","modified_gmt":"2022-08-30T04:45:31","slug":"pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc-2\/","title":{"rendered":"PCIT v. Inland Road Transport Ltd. (2022) 286 Taxman 613 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the\u00a0 investment was financed by bank which was explained at stage of assessment and\u00a0 recorded in account books. Order of Tribunal affirmed. (AY. 2004-05 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Recorded in the books of account-Deletion of addition is held to be 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-29261","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7BX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29261","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=29261"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29261\/revisions"}],"predecessor-version":[{"id":29262,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29261\/revisions\/29262"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}