{"id":39709,"date":"2024-03-01T16:49:23","date_gmt":"2024-03-01T11:19:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-jigisha-satishkumar-mehta-2023-456-itr-661-155-taxmann-com-279-gujhc-satish-kumar-pandey-v-acit-2023-456-itr-459-149-taxmann-com-90-karnhc\/"},"modified":"2024-03-01T16:49:23","modified_gmt":"2024-03-01T11:19:23","slug":"pcit-v-jigisha-satishkumar-mehta-2023-456-itr-661-155-taxmann-com-279-gujhc-satish-kumar-pandey-v-acit-2023-456-itr-459-149-taxmann-com-90-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jigisha-satishkumar-mehta-2023-456-itr-661-155-taxmann-com-279-gujhc-satish-kumar-pandey-v-acit-2023-456-itr-459-149-taxmann-com-90-karnhc\/","title":{"rendered":"PCIT v. Jigisha Satishkumar Mehta (2023) 456 ITR 661 \/ 155 taxmann.com 279 (Guj)(HC) Satish Kumar Pandey v. ACIT (2023) 456 ITR 459 \/ 149 taxmann.com 90 (Karn)(HC)"},"content":{"rendered":"<p>\u00a0Dismissing the appeal of the Revenue the court held that order of the Tribunal\u00a0 estimate of 5% of alleged bogus purchases (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bogus purchases-Estimate of 5% of alleged bogus purchases confirmed by the Tribunal is affirmed-No substantial question of law. [S.  69, 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-39709","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39709","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=39709"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39709\/revisions"}],"predecessor-version":[{"id":39710,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39709\/revisions\/39710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}