{"id":4084,"date":"2019-02-25T10:47:33","date_gmt":"2019-02-25T10:47:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nishant-construction-p-ltd-2019-101-taxmann-com-179-260-taxman-366-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nishant-construction-p-ltd-2019-260-taxman-365-sc\/"},"modified":"2019-02-25T10:47:33","modified_gmt":"2019-02-25T10:47:33","slug":"pcit-v-nishant-construction-p-ltd-2019-101-taxmann-com-179-260-taxman-366-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nishant-construction-p-ltd-2019-260-taxman-365-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nishant-construction-p-ltd-2019-101-taxmann-com-179-260-taxman-366-guj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nishant-construction-p-ltd-2019-260-taxman-365-sc\/","title":{"rendered":"PCIT v. Nishant Construction (P) Ltd. (2019) 101 taxmann.com 179 \/ 260 Taxman 366 (Guj) (HC) Editorial : SLP of revenue is dismissed PCIT v. Nishant Construction ( P) Ltd. (2019) 260 Taxman 365 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that; there was no reliable or independent evidence to come to the conclusion that the assesee had accepted on -money in the sale of the constructed properties. Accordingly the deletion of addition by the Tribunal is up held.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A  : Unexplained money\u2013On money-Loose documents\u2013There was no reliable or independent evidence to come to the conclusion that the assessee had accepted on-money in the sale of the constructed properties\u2013Deletion of addition by the Tribunal is up held.<\/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":[1],"tags":[],"class_list":["post-4084","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-13S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4084","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=4084"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4084\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}