{"id":981,"date":"2018-05-24T08:42:14","date_gmt":"2018-05-24T08:42:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-n-s-software-firm-2018-403-itr-259-delhi-hc\/"},"modified":"2018-06-16T13:38:32","modified_gmt":"2018-06-16T13:38:32","slug":"cit-v-n-s-software-firm-2018-403-itr-259-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-n-s-software-firm-2018-403-itr-259-delhi-hc\/","title":{"rendered":"CIT   v.  N. S. Software (FIRM)  (2018) 403 ITR 259 \/ 165 DTR 201 \/ 302 CTR 136 \/ 255 Taxman 230(Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,as no \u00a0satisfaction was recorded sating that how seized material belonged to the assssee . Accordingly\u00a0 in the absence of any incriminating material , notice was held to ne in valid \u00a0.( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment &#8211; Income of any other person &#8211; Search \u2013 No satisfaction was recorded sating that how seized material belonged to the assssee. In the absence of any incriminating material , notice was held to ne in valid [ S. 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-981","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/981","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=981"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/981\/revisions"}],"predecessor-version":[{"id":1356,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/981\/revisions\/1356"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}