{"id":3241,"date":"2018-12-15T00:41:56","date_gmt":"2018-12-15T00:41:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-himachal-fibers-ltd-2018-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc\/"},"modified":"2018-12-15T00:41:56","modified_gmt":"2018-12-15T00:41:56","slug":"pcit-v-himachal-fibers-ltd-2018-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-himachal-fibers-ltd-2018-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc\/","title":{"rendered":"PCIT  v.  Himachal Fibers Ltd. (2018) 259 Taxman 4 ( Delhi) (HC) Editorial: SLP of revenue is dismissed ;PCIT  v.  Himachal Fibers Ltd. (2018) 259 Taxman 3 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, when\u00a0identity of the share applicant was established ,\u00a0 additions cannot be made on surmises without conducting\u00a0 any further inquiry.( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Share capital -Identity of the share applicant was established \u2013 Additions cannot be made on surmises without conducting  any further inquiry .<\/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":[1],"tags":[],"class_list":["post-3241","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Qh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3241","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=3241"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3241\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}