{"id":15899,"date":"2021-03-24T12:15:27","date_gmt":"2021-03-24T06:45:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ram-prakash-mahawar-v-dcit-2020-182-itd-55-jaipur-trib\/"},"modified":"2021-03-24T12:15:27","modified_gmt":"2021-03-24T06:45:27","slug":"ram-prakash-mahawar-v-dcit-2020-182-itd-55-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ram-prakash-mahawar-v-dcit-2020-182-itd-55-jaipur-trib\/","title":{"rendered":"Ram Prakash Mahawar v. DCIT (2020) 182 ITD 55 (Jaipur) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that CBDT Instruction No. 1916 dt. 11-5-1994 allows specific quantity of\u00a0 jewellery received by various family members on occasion of marriages and other social and customary occasions which assessee is not required to explain. On the facts\u00a0 jewellery over and above weight allowed as per CBDT instruction was explained\u00a0\u00a0 addition cannot be made\u00a0 as unexplained investment. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained investment-Jewellery-Weight of jewellery allowed as per instruction No 1916, dt. 11-5-1994 need not be explained-Addition cannot be made-Over and above the quantity of the jewellery has been explained, no addition can be made.  <\/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-15899","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15899","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=15899"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15899\/revisions"}],"predecessor-version":[{"id":15900,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15899\/revisions\/15900"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}