{"id":41266,"date":"2024-04-04T10:44:16","date_gmt":"2024-04-04T05:14:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-paramount-probuild-pvt-ltd-2023-101-itr-36-sn-delhi-trib\/"},"modified":"2024-04-04T10:44:16","modified_gmt":"2024-04-04T05:14:16","slug":"asst-cit-v-paramount-probuild-pvt-ltd-2023-101-itr-36-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-paramount-probuild-pvt-ltd-2023-101-itr-36-sn-delhi-trib\/","title":{"rendered":"Asst. CIT v. Paramount Probuild Pvt. Ltd. (2023) 101 ITR 36 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Held that it was undisputed that no incriminating material was found during search and this was an unabated assessment. Hence, the addition was not sustainable. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Cash Credits-No incriminating material found during search-Unabated assessment-Addition is not sustainable. [S.68]<\/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-41266","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aJA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41266","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=41266"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41266\/revisions"}],"predecessor-version":[{"id":41267,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41266\/revisions\/41267"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}