{"id":10970,"date":"2020-04-02T07:21:13","date_gmt":"2020-04-02T07:21:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bishan-bansal-v-dy-cit-2020-77-itr-95-sn-delhitrib\/"},"modified":"2020-04-02T07:21:13","modified_gmt":"2020-04-02T07:21:13","slug":"bishan-bansal-v-dy-cit-2020-77-itr-95-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bishan-bansal-v-dy-cit-2020-77-itr-95-sn-delhitrib\/","title":{"rendered":"Bishan Bansal v. Dy.CIT (2020) 77 ITR 95 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the explanation as regards the cash found at the time of search is not being satisfactory addition is held to be justified. As regards the jewellary the benefit is given as per circular No.1016 dt.5-11-1994. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments\u2013Search and Seizure-Unexplained   cash and jewellery-Benefit is given as per circular No 1016  dt 5-11-1994-Explanation is not satisfactory\u2013Addition is held to be justified. [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-10970","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2QW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10970","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=10970"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10970\/revisions"}],"predecessor-version":[{"id":10971,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10970\/revisions\/10971"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}