{"id":60024,"date":"2026-06-02T15:48:33","date_gmt":"2026-06-02T10:18:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/smriti-television-media-and-films-pvt-ltd-through-its-managing-director-bipin-goswami-v-pcit-2023-151-taxmann-com-323-2025-482-itr-737-mphc\/"},"modified":"2026-06-02T15:48:33","modified_gmt":"2026-06-02T10:18:33","slug":"smriti-television-media-and-films-pvt-ltd-through-its-managing-director-bipin-goswami-v-pcit-2023-151-taxmann-com-323-2025-482-itr-737-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/smriti-television-media-and-films-pvt-ltd-through-its-managing-director-bipin-goswami-v-pcit-2023-151-taxmann-com-323-2025-482-itr-737-mphc\/","title":{"rendered":"Smriti Television Media and Films Pvt. Ltd. (through its managing director Bipin Goswami) v. PCIT [2023] 151 taxmann.com 323 \/ (2025) 482 ITR 737 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, the Court held\u00a0 that the entire findings of the Assessing Officer and the Tribunal were based on facts and did not give rise to any substantial question of law, in the absence of which the appeal under section 260A could not be entertained.(AY.2004-05 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Shares-Failure to prove genuineness of transaction-Order of Tribunal affirmed.[S. 132, 133A, 153C, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60024","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fC8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60024","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=60024"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60024\/revisions"}],"predecessor-version":[{"id":60025,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60024\/revisions\/60025"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}