{"id":706,"date":"2018-05-07T00:04:04","date_gmt":"2018-05-07T00:04:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eshan-minerals-p-ltd-v-dy-cit-2018-161-dtr-369-191-ttj-753-punetrib-2\/"},"modified":"2018-05-07T00:04:04","modified_gmt":"2018-05-07T00:04:04","slug":"eshan-minerals-p-ltd-v-dy-cit-2018-161-dtr-369-191-ttj-753-punetrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eshan-minerals-p-ltd-v-dy-cit-2018-161-dtr-369-191-ttj-753-punetrib-2\/","title":{"rendered":"Eshan Minerals (P) Ltd. v. Dy. CIT (2018) 161 DTR 369 \/ 191 TTJ 753 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that ,  enquiries made  by the AO did not indicate that he has examined all the directors of the all the invested companies. The AO failed to bring out the facts that the said companies were Shell Companies, therefore the matter   was remanded back to AO. (AY .2010 \u2013 2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68 : Cash credits \u2013 Shell companies &#8211; Share premium \u2013 AO has not investigated the financial activity of companies which have invested in shares  hence the matter was remanded to the file of AO.<\/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-706","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/706","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=706"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/706\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}