{"id":5834,"date":"2019-06-19T12:44:37","date_gmt":"2019-06-19T12:44:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-2\/"},"modified":"2019-08-16T00:50:46","modified_gmt":"2019-08-16T00:50:46","slug":"awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-2\/","title":{"rendered":"Awanindra Singh  v. DCIT  (2019) 176 ITD 355\/ 180 DTR 17 (Delhi)(Trib.)"},"content":{"rendered":"<p>Director was an authorised agent of NDMC for collecting electricity and water charges from customers-Company was remitting less amount to NDMC by resorting to fraud. Addition cannot be made in the hands of director. (AY. 1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Misappropriation of cash -Director \u2013 Authorised agent of company-No addition can be made in the hands of the director.<\/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":[1],"tags":[],"class_list":["post-5834","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1w6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5834","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=5834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5834\/revisions"}],"predecessor-version":[{"id":6456,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5834\/revisions\/6456"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}