{"id":29994,"date":"2022-10-03T17:40:18","date_gmt":"2022-10-03T12:10:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-tube-investments-of-india-ltd-2022-446-itr-676-mad-hc\/"},"modified":"2023-12-07T06:19:17","modified_gmt":"2023-12-07T00:49:17","slug":"cit-v-tube-investments-of-india-ltd-2022-446-itr-676-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tube-investments-of-india-ltd-2022-446-itr-676-mad-hc\/","title":{"rendered":"CIT v. Tube Investments of India Ltd. (2022) 446 ITR 676 \/ 288 Taxman 524 \/ 220 DTR 383 \/ 329 CTR 986 (Mad.)(HC). Editorial : SLP of Revenue dismissed , CIT v. Tube Investments of India Ltd. (2023) 292 Taxman 465 (SC)\/ CIT v. Tube Investments of India (P.) Ltd. (2023) 292 Taxman 546 (SC)"},"content":{"rendered":"<p>Held that the Revenue failed to produce any cogent material to prove that the assessee received over and above the disclosed consideration of Rs. 2 crores. Order of Tribunal is affirmed. (AY. 1998-99, 2000-01 to 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Transfer of rights-Transfer is genuine-Set off credit-No evidence-Deletion of addition is valid. [ S. 28(iv) ]<\/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-29994","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7NM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29994","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=29994"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29994\/revisions"}],"predecessor-version":[{"id":38021,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29994\/revisions\/38021"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}