{"id":37400,"date":"2023-09-07T14:50:40","date_gmt":"2023-09-07T09:20:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-gaurav-bagaria-2023-453-itr-513-rajhc-editorial-slp-of-revenue-is-dismissed-pcit-v-gaurav-bagaria-2023-452-itr-412-st-sc\/"},"modified":"2023-09-07T14:50:40","modified_gmt":"2023-09-07T09:20:40","slug":"pcit-v-gaurav-bagaria-2023-453-itr-513-rajhc-editorial-slp-of-revenue-is-dismissed-pcit-v-gaurav-bagaria-2023-452-itr-412-st-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-gaurav-bagaria-2023-453-itr-513-rajhc-editorial-slp-of-revenue-is-dismissed-pcit-v-gaurav-bagaria-2023-452-itr-412-st-sc\/","title":{"rendered":"PCIT v. Gaurav Bagaria (2023) 453 ITR 513 (Raj)(HC) Editorial: SLP of Revenue is dismissed, PCIT v. Gaurav Bagaria (2023) 452 ITR 412 (St) (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the assessee\u00a0 assessee had produced all the relevant documentary evidence to establish the genuineness of the transaction\u00a0 and there was no contrary evidence to doubt the correctness of the evidence produced by the assessee. Therefore, treating the transaction of purchase and sale as sham was not justified. No question of law arose<em>. <\/em>(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits &#8211;  Purchase and sale &#8211; Genuineness of the Transactions  was established -Order of Tribunal deleting the addition was affirmed. [S. 37(1), 260A]<\/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-37400","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Je","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37400","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=37400"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37400\/revisions"}],"predecessor-version":[{"id":37401,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37400\/revisions\/37401"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}