{"id":6015,"date":"2019-06-28T13:14:35","date_gmt":"2019-06-28T13:14:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sri-kavitha-jewellers-v-dcit-2019-263-taxman-185-mad-hc\/"},"modified":"2019-08-25T13:00:05","modified_gmt":"2019-08-25T13:00:05","slug":"sri-kavitha-jewellers-v-dcit-2019-263-taxman-185-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-kavitha-jewellers-v-dcit-2019-263-taxman-185-mad-hc\/","title":{"rendered":"Sri. Kavitha Jewellers v.  DCIT  (2019) 263 Taxman 185\/ 309 CTR 82\/ 177 DTR 100 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that\u00a0 in a\u00a0 notebook it was stated that excess jewellery belonged to partners of assessee who offered same to revenue .Accordingly the addition cannot be made in the assessment of the firm. (BP. 1-4-1987 to 27-11-1997)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money\u2013Search\u2013Excess jewellery found which belongs to partners-Addition cannot be made in the assessment of firm. [S. 158BB]<\/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-6015","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1z1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6015","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=6015"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6015\/revisions"}],"predecessor-version":[{"id":6741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6015\/revisions\/6741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}