{"id":1823,"date":"2018-07-23T09:26:39","date_gmt":"2018-07-23T09:26:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-3\/"},"modified":"2019-05-07T11:26:37","modified_gmt":"2019-05-07T11:26:37","slug":"jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-3\/","title":{"rendered":"Jagdish Narayan Sharma v ITO ( 2018) 65 ITR 194\/ 194 TTJ 825 \/ ( 2019) 174 DTR 25 (Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that , deposit of cash in bank- was in respect of\u00a0 advance received for sale of land which was deposited in bank and which was returned back due to cancellation of deal. Assessee has filed the affidavit of the persons who\u00a0 have paid the deposit of cash . Accordingly addition cannot be made as income from undisclosed sources . \u00a0( AY. 2006 -07 , 2008-09)\u00a0 <b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credit \u2013 Deposit of cash in bank- Advance received for sale of land which was deposited in bank and which was returned back due to cancellation of deal- Addition cannot be made as income from undisclosed sources .<\/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-1823","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-tp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1823","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=1823"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1823\/revisions"}],"predecessor-version":[{"id":5398,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1823\/revisions\/5398"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}