{"id":617,"date":"2018-05-03T01:28:10","date_gmt":"2018-05-03T01:28:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib-2\/"},"modified":"2018-07-04T01:33:25","modified_gmt":"2018-07-04T01:33:25","slug":"regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib-2\/","title":{"rendered":"Regency Mahavir Properties  v.  ACIT  (2018) 169 ITD 35\/64 ITR 628 (Mum)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; no addition under S.69 can be made in case of assessee on basis of documents being found from premises of third party where neither name of assessee was mentioned nor any document was found evidencing fact that assessee had paid any cash as on-money to said party for purchase of any property.(AY. 2007 -08 , 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments \u2013 On money -No addition can be made on the basis of the documents found from premises of third party neither the name of assessee was mentioned  nor  any evidence was found for purchase of any property [ S. 132, 153A  ]<\/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-617","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9X","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/617","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=617"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/617\/revisions"}],"predecessor-version":[{"id":1605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/617\/revisions\/1605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}