{"id":6612,"date":"2019-08-21T08:30:58","date_gmt":"2019-08-21T08:30:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kulwinder-singh-2019-415-itr-49-ph-hc\/"},"modified":"2019-11-30T09:10:54","modified_gmt":"2019-11-30T09:10:54","slug":"cit-v-kulwinder-singh-2019-415-itr-49-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kulwinder-singh-2019-415-itr-49-ph-hc\/","title":{"rendered":"CIT v.  Kulwinder Singh (2019) 415 ITR 49\/ 311 CTR 233 (P&#038;H) (HC)"},"content":{"rendered":"<p>Court held that\u00a0 addition is held to be not justified\u00a0 solely on the basis of photocopy of agreement between two other\u00a0 persons which was\u00a0 seized during search of third party.\u00a0 Relied on K. P. Varghese v. ITO ( 1981) 131 ITR 597 (SC). (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account \u2013Addition is held to be not justified  solely on the basis of photocopy of agreement between two other  persons which was  seized during search of third party. [S. 132, 513A]<\/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-6612","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1IE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6612","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=6612"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6612\/revisions"}],"predecessor-version":[{"id":8403,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6612\/revisions\/8403"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}