{"id":8631,"date":"2019-12-18T11:22:56","date_gmt":"2019-12-18T11:22:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-janapriya-engineers-syndicate-ltd-2019-70-itr-370-hyd-trib-4\/"},"modified":"2019-12-18T11:22:56","modified_gmt":"2019-12-18T11:22:56","slug":"dy-cit-v-janapriya-engineers-syndicate-ltd-2019-70-itr-370-hyd-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-janapriya-engineers-syndicate-ltd-2019-70-itr-370-hyd-trib-4\/","title":{"rendered":"Dy.  CIT v.  Janapriya Engineers Syndicate Ltd.  (2019) 70 ITR 370 (Hyd.)(Trib.)"},"content":{"rendered":"<p>In the course of assessment proceedings, the AO based on the seized documents and sworn statement of the director of the assessee, made an addition of RS. 6. 30 crores as unexplained expenditure under S. 69C of the Act. \u00a0The CIT (A) directed the AO to delete the addition. \u00a0On appeal held, that the AO \u00a0had already made addition in the hands of the assessee and the same payments to land owners could not be made as addition in the case of the assessee on protective basis. The findings of the \u00a0CIT(A)\u00a0 is held to be justified. \u00a0(AY. \u00a0\u00a02007-08, 2008-09 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Purchase of land-Addition of same payments made in hands of landowners-Addition on protective basis not sustainable. [S. 143(3)]<\/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-8631","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8631","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=8631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8631\/revisions"}],"predecessor-version":[{"id":8632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8631\/revisions\/8632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}