{"id":6384,"date":"2019-08-10T10:19:15","date_gmt":"2019-08-10T10:19:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shantilal-b-parekh-v-ito-2019-70-itr-193-mum-trib\/"},"modified":"2019-08-10T10:19:15","modified_gmt":"2019-08-10T10:19:15","slug":"shantilal-b-parekh-v-ito-2019-70-itr-193-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shantilal-b-parekh-v-ito-2019-70-itr-193-mum-trib\/","title":{"rendered":"Shantilal B. Parekh  v. ITO  (2019) 70 ITR  193 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that in respect of purchase of alleged bogus purchases from hawala dealers only 12.5% of purchases is to be brought to tax which is embedded in purchases. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Income from undisclosed sources\u2014Bogus purchases\u2014Hawala dealers-12.5 Per ent. of purchases to be brought to  tax  which is embedded in  purchases.[S. 37(1)]<\/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-6384","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1EY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6384","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=6384"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6384\/revisions"}],"predecessor-version":[{"id":6385,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6384\/revisions\/6385"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}