{"id":6624,"date":"2019-08-21T08:34:41","date_gmt":"2019-08-21T08:34:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-prestige-city-developers-p-ltd-2019-415-itr-149-raj-hc-editorial-slp-of-the-revenue-is-dismissed-cit-v-prestige-city-developers-p-ltd-2018-406-itr-36-st\/"},"modified":"2019-08-21T08:34:41","modified_gmt":"2019-08-21T08:34:41","slug":"cit-v-prestige-city-developers-p-ltd-2019-415-itr-149-raj-hc-editorial-slp-of-the-revenue-is-dismissed-cit-v-prestige-city-developers-p-ltd-2018-406-itr-36-st","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-prestige-city-developers-p-ltd-2019-415-itr-149-raj-hc-editorial-slp-of-the-revenue-is-dismissed-cit-v-prestige-city-developers-p-ltd-2018-406-itr-36-st\/","title":{"rendered":"CIT  v.  Prestige City Developers P. Ltd. (2019) 415 ITR 149 (Raj.)(HC)  Editorial : SLP of the revenue is dismissed CIT  v.  Prestige City Developers P. Ltd. (2018) 406 ITR 36 (St)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the price of the land was paid with other entries in the bank and there was nothing to show that a cash receipt was\u00a0 received by the assessee. The Tribunal was justified in deleting the additions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment\u2013Income from undisclosed sources\u2013real estate business-Purchase of land\u2013Alleged cash receipts-Price of the land was paid with other entries in the bank and there was nothing to show that a cash  was received in excess of the agreement\u2013Deletion of addition is held to be justified.[S. 69]<\/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-6624","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1IQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6624","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=6624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6624\/revisions"}],"predecessor-version":[{"id":6625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6624\/revisions\/6625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}