{"id":52044,"date":"2025-03-18T12:50:48","date_gmt":"2025-03-18T07:20:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib-4\/"},"modified":"2025-03-18T12:50:48","modified_gmt":"2025-03-18T07:20:48","slug":"acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib-4\/","title":{"rendered":"ACIT v. Jindal Poly Films Ltd. (2024)114 ITR 72 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that there was proposal to purchase land and no land is purchased during the year. Addition is deleted. <em>(<\/em>AY.2007-08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments-Alleged purchase of land-No land is purchased it was only proposal-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-52044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dxq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52044","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=52044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52044\/revisions"}],"predecessor-version":[{"id":52045,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52044\/revisions\/52045"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}