{"id":38209,"date":"2023-12-28T14:29:13","date_gmt":"2023-12-28T08:59:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/durgesh-chandra-sarkar-v-cit-2023-293-taxman-91-cal-hc\/"},"modified":"2023-12-28T14:29:13","modified_gmt":"2023-12-28T08:59:13","slug":"durgesh-chandra-sarkar-v-cit-2023-293-taxman-91-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/durgesh-chandra-sarkar-v-cit-2023-293-taxman-91-cal-hc\/","title":{"rendered":"Durgesh Chandra Sarkar v. CIT (2023) 293 Taxman 91 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that\u00a0 Tribunal\u00a0 reduced addition to 10 per cent towards purchase on undisclosed sales. Court held that\u00a0 entire matter was factual and there was no error in decision making process adopted by Tribunal or for that matter by Commissioner (Appeals). Order of Tribunal is affirmed.\u00a0 (AY. 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Undisclosed purchases and sales-Tribunal reduced the addition to 10 percent towards purchase on undisclosed  sales-Order of Tribunal is affirmed. [S. 147, 148, 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-38209","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Wh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38209","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=38209"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38209\/revisions"}],"predecessor-version":[{"id":38210,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38209\/revisions\/38210"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}