{"id":39489,"date":"2024-02-22T12:14:48","date_gmt":"2024-02-22T06:44:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nilambur-traders-v-cit-2023-295-taxman-219-sc-editorial-nilambur-traders-v-cit-2023-155-taxmann-com-194-kerhc\/"},"modified":"2024-02-25T17:31:50","modified_gmt":"2024-02-25T12:01:50","slug":"nilambur-traders-v-cit-2023-295-taxman-219-sc-editorial-nilambur-traders-v-cit-2023-155-taxmann-com-194-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nilambur-traders-v-cit-2023-295-taxman-219-sc-editorial-nilambur-traders-v-cit-2023-155-taxmann-com-194-kerhc\/","title":{"rendered":"Nilambur Traders v. CIT (2023) 295 Taxman 219 \/(2024) 460 ITR 3(SC) Editorial: Nilambur Traders v. CIT(2022)447 ITR 714\/ (2023) 155 taxmann.com 194 (Ker)(HC)"},"content":{"rendered":"<p>On appeal High Court held that\u00a0 the Assessing Officer was justified in making addition based on material seized from business premises of assessee. SLP is dismissed<strong>.\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of High Court affirmed-SLP is dismissed.[s. 69C, 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-39489","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39489","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=39489"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39489\/revisions"}],"predecessor-version":[{"id":39641,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39489\/revisions\/39641"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}