{"id":43423,"date":"2024-06-08T14:13:34","date_gmt":"2024-06-08T08:43:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-dadha-pharma-p-ltd-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc-cit-v-s-mohanchand-dadha-indl-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc\/"},"modified":"2024-06-08T14:13:34","modified_gmt":"2024-06-08T08:43:34","slug":"cit-v-dadha-pharma-p-ltd-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc-cit-v-s-mohanchand-dadha-indl-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-dadha-pharma-p-ltd-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc-cit-v-s-mohanchand-dadha-indl-2023-333-ctr-130-225-dtr-329-153-taxmann-com-106-madhc\/","title":{"rendered":"CIT v. Dadha Pharma (P.) Ltd. (2023) 333 CTR 130 \/225 DTR 329 \/153 taxmann.com 106 (Mad)(HC) CIT v. S. Mohanchand Dadha ( Indl) (2023) 333 CTR 130 \/225 DTR 329 \/153 taxmann.com 106 (Mad)(HC)"},"content":{"rendered":"<p>Court held that\u00a0\u00a0 a fresh a fresh assessment is\u00a0 required to be made by Assessing Officer based on records instead of notional allocation of amounts received by\u00a0 S. Mohandchand Dadha Group (SMD Group). (BP-1-4-1988 to 15-12-1988)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment-Unexplained money-Shares-Undisclosed income \u2013Amalgamation of companies-Joint venture-Matter remanded to the Assessing Officer to make fresh assessment based on records.[S.47(vi),  69C. 158BB) <\/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-43423","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bin","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43423","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=43423"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43423\/revisions"}],"predecessor-version":[{"id":43424,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43423\/revisions\/43424"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}