{"id":39950,"date":"2024-03-16T12:57:55","date_gmt":"2024-03-16T07:27:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-tirupati-earth-neerprima-jv2023457-itr-521-154-taxmann-com-197-bomhc\/"},"modified":"2024-03-16T12:57:55","modified_gmt":"2024-03-16T07:27:55","slug":"pcit-v-tirupati-earth-neerprima-jv2023457-itr-521-154-taxmann-com-197-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tirupati-earth-neerprima-jv2023457-itr-521-154-taxmann-com-197-bomhc\/","title":{"rendered":"PCIT v. Tirupati Earth Neerprima JV(2023)457 ITR 521\/154 taxmann.com 197 (Bom)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 the order of Tribunal\u00a0 restriction of addition to profit element at 12.5\u00a0 percent alleged bogus purchases\u00a0 is affirmed (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Bogus purchases-Purchases  through banks-Material purchased was consumed in  executing contract-Order of Tribunal  restriction of addition to profit element at 12.5  percent alleged bogus purchases  is affirmed. [S.44AB, 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-39950","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aom","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39950","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=39950"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39950\/revisions"}],"predecessor-version":[{"id":39951,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39950\/revisions\/39951"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}