{"id":37424,"date":"2023-09-07T15:04:57","date_gmt":"2023-09-07T09:34:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hillwood-furniture-pvt-ltd-v-cit-2023-453-itr-749-sc-editorial-hillwood-furniture-pvt-ltd-v-cit-2023-21-itr-ol-634-kerhc\/"},"modified":"2023-09-07T15:04:57","modified_gmt":"2023-09-07T09:34:57","slug":"hillwood-furniture-pvt-ltd-v-cit-2023-453-itr-749-sc-editorial-hillwood-furniture-pvt-ltd-v-cit-2023-21-itr-ol-634-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hillwood-furniture-pvt-ltd-v-cit-2023-453-itr-749-sc-editorial-hillwood-furniture-pvt-ltd-v-cit-2023-21-itr-ol-634-kerhc\/","title":{"rendered":"Hillwood Furniture Pvt. Ltd. v. CIT (2023) 453 ITR 749 (SC) Editorial : Hillwood Furniture Pvt. Ltd. v. CIT (2023) 21 ITR-OL 634 (Ker)(HC)"},"content":{"rendered":"<p>The High Court dismissed appeals filed by the assessee, holding that the survey conducted on July 14, 2014 at the residential house of R was valid and did not violate the provisions of section\u00a0133A\u00a0of the\u00a0Income-tax Act, 1961. SLP of Revenue is dismissed. (AY. 2008-09 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 133A : Power of survey -Residential premises -Held to be valid -SLP of assessee is dismissed. [S. 260A,  Art. 136]  <\/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-37424","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9JC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37424","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=37424"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37424\/revisions"}],"predecessor-version":[{"id":37425,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37424\/revisions\/37425"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}