{"id":887,"date":"2018-05-18T00:45:13","date_gmt":"2018-05-18T00:45:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/promain-ltd-v-dcit-2018-170-itd-188-delhi-trib\/"},"modified":"2018-05-18T00:45:13","modified_gmt":"2018-05-18T00:45:13","slug":"promain-ltd-v-dcit-2018-170-itd-188-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/promain-ltd-v-dcit-2018-170-itd-188-delhi-trib\/","title":{"rendered":"Promain Ltd.  v. DCIT (2018) 170 ITD 188   (Delhi)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the tribunal held that ; Statement u\/s 132(4) can be used against the assessee  only if the statement has  relevance to any  incriminating   document or material found during course of search. Block assessment is held to be bad in law.  (BP.10-10-1985 to 21-11-1996 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment  -Statement u\/s 132(4) can be used against the assessee  only if the statement has  relevance to any  incriminating  document or material found during course of search -Block assessment is held to be bad in law.[ S. 132(4) ]<\/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-887","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ej","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/887","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=887"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/887\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}