{"id":33520,"date":"2023-03-29T17:47:21","date_gmt":"2023-03-29T12:17:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-prominent-real-tech-pvt-ltd-2023-451-itr-371-delhihc\/"},"modified":"2023-03-29T17:47:21","modified_gmt":"2023-03-29T12:17:21","slug":"pcit-v-prominent-real-tech-pvt-ltd-2023-451-itr-371-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-prominent-real-tech-pvt-ltd-2023-451-itr-371-delhihc\/","title":{"rendered":"PCIT v. Prominent Real Tech Pvt. Ltd. (2023) 451 ITR 371 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that no incriminating documents or materials had been found and seized at the time of search under section\u00a0132. Order of the Tribunal deleting the addition was affirmed. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Incriminating material-Failure  to establish how seized documents had nexus with undisclosed Income of  assessee-Proceedings initiated was quashed. [S. 132]    <\/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-33520","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8IE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33520","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=33520"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33520\/revisions"}],"predecessor-version":[{"id":33521,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33520\/revisions\/33521"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}