{"id":50074,"date":"2025-01-16T20:45:46","date_gmt":"2025-01-16T15:15:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/poonam-promoters-and-developers-p-ltd-v-asst-cit-2024110-itr-28-sn-delhitrib\/"},"modified":"2025-01-16T20:45:46","modified_gmt":"2025-01-16T15:15:46","slug":"poonam-promoters-and-developers-p-ltd-v-asst-cit-2024110-itr-28-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/poonam-promoters-and-developers-p-ltd-v-asst-cit-2024110-itr-28-sn-delhitrib\/","title":{"rendered":"Poonam Promoters And Developers P. Ltd. v. Asst. CIT (2024)110 ITR 28 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p><em>\u00a0<\/em><\/p>\n<p>Held that appeal the addition of Rs. 50 lakhs was not based on any incriminating material found at the time of search. Therefore, the Assessing Officer was directed to delete the addition.(AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No incriminating material is found-Addition is deleted. [S. 148] <\/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-50074","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50074","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=50074"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50074\/revisions"}],"predecessor-version":[{"id":50075,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50074\/revisions\/50075"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}