{"id":6528,"date":"2019-08-19T12:38:23","date_gmt":"2019-08-19T12:38:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-b-t-nagraj-reddy-2019-264-taxman-228-karn-hc\/"},"modified":"2019-08-19T12:38:23","modified_gmt":"2019-08-19T12:38:23","slug":"pcit-v-b-t-nagraj-reddy-2019-264-taxman-228-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-b-t-nagraj-reddy-2019-264-taxman-228-karn-hc\/","title":{"rendered":"PCIT  v.  B.T. Nagraj Reddy (2019)  264 Taxman 228 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that merely on ground that assessee failed to furnish PAN or correct address of those creditors\u00a0 additions cannot be made\u00a0 in respect of sundry creditors shown in books of account. (AY. 2011 -12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax &#8211; Remission or cessation of trading liability -Sundry creditors shown in books of account merely on ground that assessee failed to furnish PAN or correct address of those creditors  additions cannot be made.<\/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-6528","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Hi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6528","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=6528"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6528\/revisions"}],"predecessor-version":[{"id":6529,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6528\/revisions\/6529"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}