{"id":2175,"date":"2018-08-26T13:11:40","date_gmt":"2018-08-26T13:11:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ritu-bajaj-smt-v-dy-cit-2018-63-itr-594-delhitrib\/"},"modified":"2018-08-26T13:11:40","modified_gmt":"2018-08-26T13:11:40","slug":"ritu-bajaj-smt-v-dy-cit-2018-63-itr-594-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ritu-bajaj-smt-v-dy-cit-2018-63-itr-594-delhitrib\/","title":{"rendered":"Ritu Bajaj (Smt.) v. Dy. CIT (2018) 63 ITR 594 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that jewellery found during the course of search, if within the normal limits specified in Board Instruction No. 1961 dt. 11.5.1994, then the same cannot be taxed. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments \u2013 jewellery found during the course of search \u2013 Held, jewellery found was within the normal limits of jewellery specified under Board\u2019s Circular, no addition justified.<\/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-2175","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-z5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2175","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=2175"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2175\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}