{"id":471,"date":"2018-04-30T06:28:23","date_gmt":"2018-04-30T06:28:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-sunrise-finlease-p-ltd-2018-252-taxman-407-guj-hc\/"},"modified":"2018-12-09T14:40:03","modified_gmt":"2018-12-09T14:40:03","slug":"pcit-v-sunrise-finlease-p-ltd-2018-252-taxman-407-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sunrise-finlease-p-ltd-2018-252-taxman-407-guj-hc\/","title":{"rendered":"PCIT v. Sunrise Finlease (P.) Ltd. (2018) 252 Taxman 407 \/ 171 DTR 237\/ 305 CTR 421(Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; where no incriminating evidence was found against assessee during course of search, additions cannot be made on basis of material collected after search. Court also held that , additions cannot be made on basis of statement of director of assessee company which was recorded under S. 131 much later after search. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment &#8211; Search or requisition \u2013 When no incriminating material was found in the course of search, addition cannot be made on the basis of evidence collected after the search . No addition can be made on the basis  of statement of director much later  after the search [ S.131, 132  ]<\/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-471","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/471","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=471"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/471\/revisions"}],"predecessor-version":[{"id":3167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/471\/revisions\/3167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}