{"id":476,"date":"2018-04-30T06:45:02","date_gmt":"2018-04-30T06:45:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pepsi-foods-p-ltd-v-acit-2015-231-taxman-58-162-dtr-129-delhi-hc-editorial-slp-of-revenue-was-dismissed-acit-v-pepsi-foods-p-ltd-2018-252-taxman-372-sc\/"},"modified":"2018-04-30T06:45:02","modified_gmt":"2018-04-30T06:45:02","slug":"pepsi-foods-p-ltd-v-acit-2015-231-taxman-58-162-dtr-129-delhi-hc-editorial-slp-of-revenue-was-dismissed-acit-v-pepsi-foods-p-ltd-2018-252-taxman-372-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pepsi-foods-p-ltd-v-acit-2015-231-taxman-58-162-dtr-129-delhi-hc-editorial-slp-of-revenue-was-dismissed-acit-v-pepsi-foods-p-ltd-2018-252-taxman-372-sc\/","title":{"rendered":"Pepsi Foods ( P) Ltd v. ACIT ( 2015) 231 Taxman 58\/ 162 DTR 129  ( Delhi ) (HC)    Editorial: SLP of  revenue was dismissed ,  ACIT v. Pepsi Foods ( P) Ltd ( 2018) 252 Taxman 372 (SC)"},"content":{"rendered":"<p>Allowing the petition  of the assesse the Court held that; before issue of notice u\/s 153C the AO is required to arrive at a conclusive satisfaction that documents belongs to a person other than  searched person searched .Mere use of  word \u201c satisfaction \u201c or \u201cI am satisfied \u201c in order or note would not meet requirement of concept of satisfaction as used in S. 153C of the Act .Accordingly the notice u\/s 153C was quashed .( AY. 2006 -07 to 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C: Assessment-  Income of any other person- Search and seizure \u2013 AO is required to arrive at a conclusive satisfaction that documents belongs to a person other than searched person [ S. 132(4A)(i), 158BD,292C ]<\/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-476","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/476","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=476"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}