{"id":57745,"date":"2026-01-01T13:49:24","date_gmt":"2026-01-01T08:19:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/refrigerated-distributors-pvt-ltd-now-known-as-partytime-ice-pvt-ltd-v-dy-cit-2025-479-itr-309-bomhc\/"},"modified":"2026-01-01T13:49:24","modified_gmt":"2026-01-01T08:19:24","slug":"refrigerated-distributors-pvt-ltd-now-known-as-partytime-ice-pvt-ltd-v-dy-cit-2025-479-itr-309-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/refrigerated-distributors-pvt-ltd-now-known-as-partytime-ice-pvt-ltd-v-dy-cit-2025-479-itr-309-bomhc\/","title":{"rendered":"Refrigerated Distributors Pvt. Ltd. (Now known as Partytime Ice Pvt. Ltd.) v. Dy. CIT (2025) 479 ITR 309 (Bom)(HC)"},"content":{"rendered":"<p>Order of Tribunal affirming the 10 per-cent on account of bogus purchases, affirmed. No substantial question of law (AY.2007 08 to 2012 13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Bogus purchases-Addition of 10 per cent. on account of bogus purchases-Order of Tribunal affirmed.[S.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-57745","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f1n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57745","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=57745"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57745\/revisions"}],"predecessor-version":[{"id":57746,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57745\/revisions\/57746"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}