{"id":54301,"date":"2025-05-17T11:55:29","date_gmt":"2025-05-17T06:25:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-marsh-fincom-pvt-ltd-2024-chambers-journal-september-p-114-punetrib\/"},"modified":"2025-05-17T11:55:29","modified_gmt":"2025-05-17T06:25:29","slug":"dcit-v-marsh-fincom-pvt-ltd-2024-chambers-journal-september-p-114-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-marsh-fincom-pvt-ltd-2024-chambers-journal-september-p-114-punetrib\/","title":{"rendered":"DCIT v. Marsh Fincom Pvt Ltd (2024) Chamber\u2019s Journal-September-P. 114 (Pune)(Trib)"},"content":{"rendered":"<p>Held that absent of incriminating material for an unabated assessment year, addition cannot be made merely on the basis of a statement recorded during the search. (AY. 2010-11)(ITA No. 1342 \/Pun\/ 2023 dt 13-8 2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Unabated assessment year-No incriminating material-Addition cannot be made merely on the basis of statement recorded during search.[S. 132, 132(4)] <\/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-54301","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54301","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=54301"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54301\/revisions"}],"predecessor-version":[{"id":54302,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54301\/revisions\/54302"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}