{"id":36246,"date":"2023-08-28T18:10:47","date_gmt":"2023-08-28T12:40:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vatika-ltd-v-acit-2022-100-itr-23-sn-delhitrib\/"},"modified":"2023-08-28T18:10:47","modified_gmt":"2023-08-28T12:40:47","slug":"vatika-ltd-v-acit-2022-100-itr-23-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vatika-ltd-v-acit-2022-100-itr-23-sn-delhitrib\/","title":{"rendered":"Vatika Ltd v. ACIT (2022) 100 ITR 23 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0 sale consideration was accepted in the assessment of seller. Burden is on the Revenue to establish that the investment was made by the assessee.\u00a0 Addition is not justified.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Burden of proof on department-Documents impounded in the course of survey-Sale consideration was accepted in the assessment of seller-Addition is not justified. [S.115BBE, 133] <\/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-36246","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9qC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36246","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=36246"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36246\/revisions"}],"predecessor-version":[{"id":36247,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36246\/revisions\/36247"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}