{"id":1108,"date":"2018-05-31T13:13:23","date_gmt":"2018-05-31T13:13:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaya-aggarwal-v-ito-2018-254-taxman-398-delhihc\/"},"modified":"2018-06-10T16:24:12","modified_gmt":"2018-06-10T16:24:12","slug":"jaya-aggarwal-v-ito-2018-254-taxman-398-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaya-aggarwal-v-ito-2018-254-taxman-398-delhihc\/","title":{"rendered":"Jaya Aggarwal v. ITO (2018) 254 Taxman 398 \/ 165 DTR 97\/ 302 CTR 241    (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ; Cash withdrawn from Bank was redeposited after seven months , addition cannot be made as cash credits . Explanation given by assessee that deposit was made out of sum withdrawn earlier was not fanciful and sham story and it was perfectly plausible.(AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Cash withdrawn from Bank was redeposited after seven months , addition cannot be made as cash credits .<\/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-1108","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1108","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=1108"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1108\/revisions"}],"predecessor-version":[{"id":1289,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1108\/revisions\/1289"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}