{"id":37734,"date":"2023-10-16T11:21:31","date_gmt":"2023-10-16T05:51:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-trilok-chand-choudhary-2023-291-taxman-462-delhihc\/"},"modified":"2023-10-16T11:21:31","modified_gmt":"2023-10-16T05:51:31","slug":"pcit-v-trilok-chand-choudhary-2023-291-taxman-462-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-trilok-chand-choudhary-2023-291-taxman-462-delhihc\/","title":{"rendered":"PCIT v. Trilok Chand Choudhary (2023) 291 Taxman 462 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the \u00a0Assessee was not named in Memorandum of understanding (MoU) either as a party or as a witness. Further, no cash was found or seized during search conducted on premises owned by assessee. Order of Tribunal deleting the addition was affirmed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Search-No cash was found-Memorandum of understanding (MoU)-Statement under section 131-Deletion of addition by the Appellate Tribunal was affirmed.[S. 131 132]    <\/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-37734","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9OC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37734","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=37734"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37734\/revisions"}],"predecessor-version":[{"id":37735,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37734\/revisions\/37735"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}