{"id":446,"date":"2018-04-30T05:02:01","date_gmt":"2018-04-30T05:02:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dolphin-drilling-ltd-v-adit-2018-401-itr-209-252-taxman-181-uttarakhandhc\/"},"modified":"2018-04-30T05:02:01","modified_gmt":"2018-04-30T05:02:01","slug":"dolphin-drilling-ltd-v-adit-2018-401-itr-209-252-taxman-181-uttarakhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dolphin-drilling-ltd-v-adit-2018-401-itr-209-252-taxman-181-uttarakhandhc\/","title":{"rendered":"Dolphin Drilling Ltd. v. ADIT (2018) 401 ITR 209\/  252 Taxman 181 (Uttarakhand)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; On facts subsequently  AO noticed that assessee had transactions with AEs which were never referred to TPO for computation of income at arm&#8217;s length. Since it was a case where assessment had been reopened on basis of tangible material placed on record, validity of reassessment proceedings deserved to be upheld  .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years- Reassessment on basis of tangible material placed on record  was held to be valid [ S.44BB(3), 92CA ]<\/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-446","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/446","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=446"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/446\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}