{"id":4177,"date":"2019-03-05T06:43:49","date_gmt":"2019-03-05T06:43:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-rpd-earth-movers-p-ltd-2019-174-itd-717-chennai-trib\/"},"modified":"2019-03-05T06:43:49","modified_gmt":"2019-03-05T06:43:49","slug":"acit-v-rpd-earth-movers-p-ltd-2019-174-itd-717-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-rpd-earth-movers-p-ltd-2019-174-itd-717-chennai-trib\/","title":{"rendered":"ACIT  v.  RPD Earth Movers (P.) Ltd.  (2019) 174 ITD 717  (Chennai)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that; Assessment was completed on the basis of return filed. No incriminating material being found during subsequent search, there could not be any assessment under section 153A\/153C. ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment\u2013Search-Assessment was completed on the basis of return filed-No incriminating material being found during subsequent search, there could not be any assessment under section 153A\/153C. [S. 143(3), 153C]<\/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-4177","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4177","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=4177"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4177\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}