{"id":36282,"date":"2023-08-28T18:20:56","date_gmt":"2023-08-28T12:50:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/accra-pac-india-pvt-ltd-v-dy-cit-2022-100-itr-30-sn-ahdtrib\/"},"modified":"2023-08-28T18:20:56","modified_gmt":"2023-08-28T12:50:56","slug":"accra-pac-india-pvt-ltd-v-dy-cit-2022-100-itr-30-sn-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/accra-pac-india-pvt-ltd-v-dy-cit-2022-100-itr-30-sn-ahdtrib\/","title":{"rendered":"Accra Pac (India) Pvt. Ltd. v. Dy. CIT (2022) 100 ITR 30 (SN) (Ahd)(Trib)"},"content":{"rendered":"<p>Tribunal held that though the assessee is unable to identify the\u00a0 purchasers, sale of finished goods was\u00a0 subject to tax, therefore entire purchases cannot be disallowed. Addition was\u00a0 restricted to 10% of purchases. Difference between fixed deposit shown by assessee and investments shown in annual information. Matter remanded to Assessing Officer for verification. <em>(<\/em>AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Unable to identify the purchasers-Sale of finished goods subject to tax-Entire purchases cannot be disallowed-Addition was  restricted to 10% of purchases-Income from undisclosed sources-Fixed deposit in bank-Matter remanded. [S. 68, 26AS] <\/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-36282","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36282","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=36282"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36282\/revisions"}],"predecessor-version":[{"id":36283,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36282\/revisions\/36283"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}