{"id":6259,"date":"2019-08-01T07:48:15","date_gmt":"2019-08-01T07:48:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/r-bhoopathy-v-cit-2019-263-taxman-411-mad-hc\/"},"modified":"2019-08-23T02:09:12","modified_gmt":"2019-08-23T02:09:12","slug":"r-bhoopathy-v-cit-2019-263-taxman-411-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-bhoopathy-v-cit-2019-263-taxman-411-mad-hc\/","title":{"rendered":"R. Bhoopathy v. CIT (2019) 263 Taxman 411\/ 176 DTR 239 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that in the statement u\/s 132(4) there was no admission on part of assessee that capitation fee.\u00a0 Undisclosed income was offered in the return after the search hence further addition on account of capitalization is held to be not valid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Capitalisation fee\u2013Statement on oath-Search and seizure \u2013 Undisclosed income was disclosed\u2013Addition of capitalization fee is held to be not valid. [S. 132(4), 158BC]<\/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-6259","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1CX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6259","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=6259"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6259\/revisions"}],"predecessor-version":[{"id":6688,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6259\/revisions\/6688"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}