{"id":23858,"date":"2022-01-11T12:56:30","date_gmt":"2022-01-11T07:26:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tapasi-singh-smt-v-ito-2021-190-itd-7-kol-trib\/"},"modified":"2022-01-11T12:56:30","modified_gmt":"2022-01-11T07:26:30","slug":"tapasi-singh-smt-v-ito-2021-190-itd-7-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tapasi-singh-smt-v-ito-2021-190-itd-7-kol-trib\/","title":{"rendered":"Tapasi Singh (Smt.) v. ITO (2021) 190 ITD 7 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that the assessee has discharged the primary onus to establish identity and creditworthiness of concerned donors as well as genuineness of relevant transactions of gifts. Addition was deleted. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Gifts-Identity and creditworthiness was established-Addition was held to be not 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":[21],"tags":[],"class_list":["post-23858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6cO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23858","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=23858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23858\/revisions"}],"predecessor-version":[{"id":23859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23858\/revisions\/23859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}