{"id":13786,"date":"2020-11-14T14:46:59","date_gmt":"2020-11-14T14:46:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satya-narayan-choudhary-v-a-cit-2020-80-itr-95-jodh-trib\/"},"modified":"2020-11-14T14:46:59","modified_gmt":"2020-11-14T14:46:59","slug":"satya-narayan-choudhary-v-a-cit-2020-80-itr-95-jodh-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satya-narayan-choudhary-v-a-cit-2020-80-itr-95-jodh-trib\/","title":{"rendered":"Satya Narayan Choudhary v. A CIT (2020) 80 ITR 95( Jodh) (Trib)"},"content":{"rendered":"<p>During The Assessment Proceedings, The Assessee Produced Detailed Reconciliation Of The Return Filed Under Section\u00a0139\u00a0And Under Section\u00a0153A\u00a0With Relevant Documentary Evidence Before The Assessing Officer. From The Reconciliation, The Assessing Officer Accepted The Additional Interest Income Offered Without Any Seized Documents During The Course Of Search In The Return Filed Under Section\u00a0153a\u00a0But Did Not Allow The Legitimate Deduction Towards Interest Expenses Wrongly Short Claimed While Filing The Return Under Section\u00a0139\u00a0. The Assessing Officer Rejected The Claim Of Interest On Unsecured Loan. The Tribunal held that \u00a0The Assessing Officer was to restrict the addition to the extent of\u00a0 difference between the interest income offered and the interest expenses claimed.( AY.2012-13, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments \u2013 Search and seizure \u2013 Construction activities \u2013 Retraction of statement \u2013 Addition is held to be not valid[  [S.69A 132(4) ]<\/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-13786","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Am","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13786","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=13786"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13786\/revisions"}],"predecessor-version":[{"id":13787,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13786\/revisions\/13787"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}