{"id":15149,"date":"2021-02-02T12:28:06","date_gmt":"2021-02-02T12:28:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dineshkumar-verma-v-iti-2021-the-chambers-journal-january-p-123-mum-trib\/"},"modified":"2021-02-02T12:28:06","modified_gmt":"2021-02-02T12:28:06","slug":"dineshkumar-verma-v-iti-2021-the-chambers-journal-january-p-123-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dineshkumar-verma-v-iti-2021-the-chambers-journal-january-p-123-mum-trib\/","title":{"rendered":"Dineshkumar Verma v .ITI ( 2021 ) The Chamber\u2019s Journal \u2013 January -P 123 ( Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 provision of section 68 cannot be invoked where the income offered u\/s 44AD\u00a0 of the Act as the said section does not oblige the assessee to maintain any books of account . Referred Kokkare Prabhakara v .ITO ( Bang) (Trib)\u00a0 ( ITA No. 1183\/Mum\/ 2019 dt 28 -12 -2020 ) (AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD :Presumptive  taxation-  Once business income is offered on the presumption taxation , separate addition cannot be made as cash credits [ S.68 ]<\/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-15149","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Wl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15149","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=15149"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15149\/revisions"}],"predecessor-version":[{"id":15150,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15149\/revisions\/15150"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}