{"id":3500,"date":"2018-12-30T03:25:23","date_gmt":"2018-12-30T03:25:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-nirmal-kumar-agarwal-2018-99-taxmann-com-291-259-taxman-320-raj-hc-editorial-slp-is-granted-to-revenue-cit-v-nirmal-kumar-agarwal-2018-259-taxman-320-sc\/"},"modified":"2018-12-30T03:25:23","modified_gmt":"2018-12-30T03:25:23","slug":"cit-v-nirmal-kumar-agarwal-2018-99-taxmann-com-291-259-taxman-320-raj-hc-editorial-slp-is-granted-to-revenue-cit-v-nirmal-kumar-agarwal-2018-259-taxman-320-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-nirmal-kumar-agarwal-2018-99-taxmann-com-291-259-taxman-320-raj-hc-editorial-slp-is-granted-to-revenue-cit-v-nirmal-kumar-agarwal-2018-259-taxman-320-sc\/","title":{"rendered":"CIT v. Nirmal Kumar Agarwal ( 2018) 99 taxmann.com 291\/ 259 Taxman 320 ( Raj) (HC) Editorial: SLP is granted to revenue , CIT v. Nirmal Kumar Agarwal ( 2018) 259 Taxman 320 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , merely on the basis of statement u\/s 132(4) during the course search proceedings \u00a0additions cannot be made for alleged investment in immoveable property .Order of Tribunal deleting the addition is affirmed . \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments -Investment  in immovable property-   Merely on the basis of statement u\/s 132(4) during the course search proceedings  additions cannot be made- Order of Tribunal deleting the addition is affirmed .  [ S.132(4) ]<\/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-3500","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Us","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3500","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=3500"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3500\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}