{"id":52656,"date":"2025-04-05T11:11:40","date_gmt":"2025-04-05T05:41:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mewar-hospital-p-ltd-v-acit-2023-37-nypttj-1438-2024-227-ttj-145-jodhpurtrib\/"},"modified":"2025-04-05T11:11:40","modified_gmt":"2025-04-05T05:41:40","slug":"mewar-hospital-p-ltd-v-acit-2023-37-nypttj-1438-2024-227-ttj-145-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mewar-hospital-p-ltd-v-acit-2023-37-nypttj-1438-2024-227-ttj-145-jodhpurtrib\/","title":{"rendered":"Mewar Hospital (P) Ltd. v. ACIT (2023) 37 NYPTTJ 1438\/ (2024) 227 TTJ 145 (Jodhpur)(Trib)"},"content":{"rendered":"<p>Held that addition cannot be made\u00a0 when there is no incriminating material is found. Loose sheet is not estimate but actual expenditure hence addition is deleted. Once the addition is confirmed in the assessment of director,\u00a0 no protective addition can be made in the assessment of the Company<strong>.\u00a0\u00a0 <\/strong>(AY. 2012-13, 2014-15 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-No incriminating documents-Loose sheet-Not estimate actual expenditure-Addition is not valid-Protective addition-Addition is confirmed in the assessment of director-No protective addition can be made in the assessment of the Company.  <\/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-52656","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dHi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52656","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=52656"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52656\/revisions"}],"predecessor-version":[{"id":52657,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52656\/revisions\/52657"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}