{"id":56657,"date":"2025-09-20T10:40:11","date_gmt":"2025-09-20T05:10:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-pravin-u-parmar-jain-2025-474-itr-171-bomhc\/"},"modified":"2025-09-20T10:40:11","modified_gmt":"2025-09-20T05:10:11","slug":"pcit-v-pravin-u-parmar-jain-2025-474-itr-171-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-pravin-u-parmar-jain-2025-474-itr-171-bomhc\/","title":{"rendered":"PCIT v. Pravin U. Parmar (Jain) (2025) 474 ITR 171 (Bom)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that The Department submitted that the restricting\u00a0 addition to the extend of seven percentage of alleged bogus purchases\u00a0 was held to be not\u00a0 proper. Appeal of\u00a0 revenue was dismissed.\u00a0 No question of law.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure-Bogus purchases-Restricting  addition to the extend of seven percentage of alleged bogus purchases-No question of law-Order of Tribunal was affirmed. [S.37(1), 69C, 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-56657","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eJP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56657","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=56657"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56657\/revisions"}],"predecessor-version":[{"id":56658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56657\/revisions\/56658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}