{"id":12842,"date":"2020-10-09T14:40:49","date_gmt":"2020-10-09T14:40:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/govind-kumar-khemka-v-acit-2020-181-itd-586-delhi-trib-2\/"},"modified":"2021-06-25T04:30:14","modified_gmt":"2021-06-24T23:00:14","slug":"govind-kumar-khemka-v-acit-2020-181-itd-586-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/govind-kumar-khemka-v-acit-2020-181-itd-586-delhi-trib-2\/","title":{"rendered":"Govind Kumar Khemka. v. ACIT (2020) 181 ITD 586\/ 193 DTR 341 \/ 207 TTJ 393  (Delhi) (Trib.)"},"content":{"rendered":"<div>\n<p>Allowing the appeal of the assessee the Appellate Tribunal held held that\u00a0\u00a0 contribution of\u00a0 funds as part of Family Settlement to balance settlement between brothers and explained that source of such funds was loan taken from Bank, it could not be treated as undisclosed income. (AY.2015-16 )<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account \u2013Family settlement \u2013 Contribution to family settlement by taking loan from bank \u2013 Addition is held to be not valid .<\/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":[21],"tags":[],"class_list":["post-12842","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3l8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12842","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=12842"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12842\/revisions"}],"predecessor-version":[{"id":19611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12842\/revisions\/19611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}