{"id":64364,"date":"2026-09-04T17:21:47","date_gmt":"2026-09-04T11:51:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitin-kumar-ahuja-v-pr-cit-2026-487-itr-657-309-taxman-263-mphc\/"},"modified":"2026-09-04T17:21:47","modified_gmt":"2026-09-04T11:51:47","slug":"nitin-kumar-ahuja-v-pr-cit-2026-487-itr-657-309-taxman-263-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-kumar-ahuja-v-pr-cit-2026-487-itr-657-309-taxman-263-mphc\/","title":{"rendered":"Nitin Kumar Ahuja v. Pr. CIT (2026) 487 ITR 657 \/ 309 Taxman 263 (MP)(HC)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Where concurrent findings established unaccounted purchases, the addition was rightly restricted to the profit element by applying the assessee\u2019s disclosed net profit rate, and no substantial question of law arose against such factual findings. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69: Unexplained investments-Hawala-In cases of unaccounted sales\/purchases, only the profit element embedded therein is taxable, not the entire turnover. [S.131(IA), 133A, 260A]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64364","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gK8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64364","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=64364"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64364\/revisions"}],"predecessor-version":[{"id":64365,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64364\/revisions\/64365"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}