{"id":4684,"date":"2019-04-04T07:03:41","date_gmt":"2019-04-04T07:03:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-himachal-fibers-ltd-2018-98-taxmann-com-172-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc\/"},"modified":"2019-04-04T07:03:41","modified_gmt":"2019-04-04T07:03:41","slug":"pcit-v-himachal-fibers-ltd-2018-98-taxmann-com-172-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-himachal-fibers-ltd-2018-98-taxmann-com-172-259-taxman-4-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-himachal-fibers-ltd-2018-259-taxman-3-sc\/","title":{"rendered":"PCIT v. Himachal Fibers Ltd. (2018) 98 taxmann.com 172 \/ 259 Taxman 4  (Delhi) (HC) Editorial: SLP of revenue is dismissed.  PCIT v. Himachal Fibers Ltd. (2018) 259 Taxman 3 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that identity of share holders were established, however the AO has made addition merely on surmises and without making any enquiry. Accordingly, addition made by Assessing Officer was deleted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Share application money\u2013AO has not conducted any enquiry\u2013Addition on surmises is held to be not justified.<\/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-4684","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1dy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4684","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=4684"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4684\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}