{"id":8615,"date":"2019-12-18T11:20:01","date_gmt":"2019-12-18T11:20:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-pumarth-commodities-p-ltd-2019-69-itr-52-sn-indoretrib\/"},"modified":"2019-12-18T11:20:01","modified_gmt":"2019-12-18T11:20:01","slug":"dy-cit-v-pumarth-commodities-p-ltd-2019-69-itr-52-sn-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-pumarth-commodities-p-ltd-2019-69-itr-52-sn-indoretrib\/","title":{"rendered":"Dy.  CIT v.  Pumarth Commodities P.  Ltd.  (2019) 69 ITR 52 (SN)  (Indore)(Trib.)"},"content":{"rendered":"<p>If the documents found during the course of the search satisfactorily explain the income of the assessee no addition can be made under S. 68 of the Act as there is no unaccounted income lying in the hands of the assessee. (AY 2013-2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credit-Impounding of documents found during search-Satisfactory explanation is furnished\u2013Addition cannot be made.   [S. 132, 153A]<\/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-8615","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2eX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8615","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=8615"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8615\/revisions"}],"predecessor-version":[{"id":8616,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8615\/revisions\/8616"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}