{"id":48118,"date":"2024-11-20T09:40:05","date_gmt":"2024-11-20T04:10:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/poonam-promoters-and-developers-p-ltd-v-acit-2024-205-itd-534-delhi-trib\/"},"modified":"2024-11-20T09:40:05","modified_gmt":"2024-11-20T04:10:05","slug":"poonam-promoters-and-developers-p-ltd-v-acit-2024-205-itd-534-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/poonam-promoters-and-developers-p-ltd-v-acit-2024-205-itd-534-delhi-trib\/","title":{"rendered":"Poonam Promoters and Developers (P.) Ltd. v. ACIT (2024) 205 ITD 534 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that where no incriminating material was found during search, addition made by Assessing Officer on account of undisclosed income is directed to be deleted. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No incriminating material was found during search-Addition is deleted.[S. 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":[21],"tags":[],"class_list":["post-48118","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cw6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48118","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=48118"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48118\/revisions"}],"predecessor-version":[{"id":48119,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48118\/revisions\/48119"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}