{"id":44195,"date":"2024-07-12T10:49:35","date_gmt":"2024-07-12T05:19:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mukesh-agarwal-v-ito-2023104-itr-35-snsurat-trib\/"},"modified":"2024-07-12T10:49:35","modified_gmt":"2024-07-12T05:19:35","slug":"mukesh-agarwal-v-ito-2023104-itr-35-snsurat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mukesh-agarwal-v-ito-2023104-itr-35-snsurat-trib\/","title":{"rendered":"Mukesh Agarwal v.ITO (2023)104 ITR 35 (SN)(Surat) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 the addition in the assessment was based on the alleged satakat found at the business premises of the advocate. The Tribunal also held that without investigation from purchasers\u00a0 or providing a copy of satkat to assessee or examination of\u00a0\u00a0 advocate addition. is not justified.\u00a0 (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Long-term capital gains-Survey-Papers found in the premises of advocate-Satakat bearing name and details of  assessee-No corroborative evidence to support material <\/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-44195","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-buP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44195","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=44195"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44195\/revisions"}],"predecessor-version":[{"id":44196,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44195\/revisions\/44196"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}