{"id":49236,"date":"2024-12-28T11:36:38","date_gmt":"2024-12-28T06:06:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-timblo-p-ltd-2024-300-taxman-343-bom-hc\/"},"modified":"2024-12-28T11:36:38","modified_gmt":"2024-12-28T06:06:38","slug":"pcit-v-timblo-p-ltd-2024-300-taxman-343-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-timblo-p-ltd-2024-300-taxman-343-bom-hc\/","title":{"rendered":"PCIT v. Timblo (P.) Ltd. (2024) 300 Taxman 343 (Bom.)(HC)"},"content":{"rendered":"<p>In the course of search a diary was seized. The Assessing Officer made \u00a0additions\u00a0 on account of unexplained general expenses and legal expenses. CIT(A) deleted the addition. \u00a0Tribunal affirmed the order of the CIT(A). On appeal the Court held that\u00a0 \u00a0since Tribunal had recorded findings of fact that materials on record did not justify such additions made by Assessing Officer, no substantial \u00a0question of law arose for consideration. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Search-Diary-Unexplained general expenses-Legal expenses-Order of Tribunal deleting the addition is affirmed-No substantial question of law.[S. 132, 153A, 260A] <\/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-49236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cO8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49236","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=49236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49236\/revisions"}],"predecessor-version":[{"id":49237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49236\/revisions\/49237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}