{"id":6014,"date":"2019-06-28T13:14:19","date_gmt":"2019-06-28T13:14:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-dilbagh-rai-arora-2019-263-taxman-30-308-ctr-502-all-hc\/"},"modified":"2019-08-25T08:51:49","modified_gmt":"2019-08-25T08:51:49","slug":"cit-v-dilbagh-rai-arora-2019-263-taxman-30-308-ctr-502-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-dilbagh-rai-arora-2019-263-taxman-30-308-ctr-502-all-hc\/","title":{"rendered":"CIT   v.  Dilbagh Rai Arora. (2019) 263 Taxman 30\/ 308 CTR 502\/ 177 DTR 220 (All.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, when no incriminating materials or documents had been brought on record merely on the basis of statement on oath addition cannot be made. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments\u2013Statement on oath-Assets were not found-Merely on the  basis of statement in the course of search  no addition can be made. [S. 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":[1],"tags":[],"class_list":["post-6014","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1z0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6014","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=6014"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6014\/revisions"}],"predecessor-version":[{"id":6728,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6014\/revisions\/6728"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}