{"id":6644,"date":"2019-08-21T08:46:03","date_gmt":"2019-08-21T08:46:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/babu-manoharan-v-cit-2019-415-itr-83-mad-hc\/"},"modified":"2019-12-07T01:19:23","modified_gmt":"2019-12-07T01:19:23","slug":"babu-manoharan-v-cit-2019-415-itr-83-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/babu-manoharan-v-cit-2019-415-itr-83-mad-hc\/","title":{"rendered":"Babu Manoharan v. CIT  (2019) 415 ITR 83 \/ 266 Taxman 347\/ 311 CTR 354\/ 183 DTR 17(Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that valuation report was available before the date of search. No incriminating material was seized during search hence addition\u00a0 as undisclosed investment is\u00a0 unsustainable. (BP 1-4 -1989 to 31-03-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment\u2013Valuation of cost of construction-  Valuation report was available before the date of search-No incriminating  material was seized during search-Addition is  unsustainable. [S. 60, 132]<\/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-6644","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ja","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6644","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=6644"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6644\/revisions"}],"predecessor-version":[{"id":8434,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6644\/revisions\/8434"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}