{"id":10711,"date":"2020-03-22T06:46:16","date_gmt":"2020-03-22T06:46:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kuldeep-singh-v-ito-2020-180-itd-749-chd-trib\/"},"modified":"2020-05-29T13:21:04","modified_gmt":"2020-05-29T13:21:04","slug":"kuldeep-singh-v-ito-2020-180-itd-749-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kuldeep-singh-v-ito-2020-180-itd-749-chd-trib\/","title":{"rendered":"Kuldeep Singh v. ITO (2020) 180 ITD 749\/ 185 DTR 10\/ 203 TTJ 242  (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee explained that amount deposited in bank account was received as gift from his father who had sold agricultural land, since revenue authorities had not doubted veracity of sale deed brought on record by assessee&#8217;s father, source of cash deposited in bank was duly explained. Accordingly the addition is deleted. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Gifts from father\u2013Source explained\u2013Addition is deleted.<\/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-10711","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ML","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10711","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=10711"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10711\/revisions"}],"predecessor-version":[{"id":11650,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10711\/revisions\/11650"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}