{"id":23862,"date":"2022-01-11T13:00:10","date_gmt":"2022-01-11T07:30:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-atmiya-infrastructure-2021-190-itd-11-ahd-trib\/"},"modified":"2022-01-11T13:00:10","modified_gmt":"2022-01-11T07:30:10","slug":"ito-v-atmiya-infrastructure-2021-190-itd-11-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-atmiya-infrastructure-2021-190-itd-11-ahd-trib\/","title":{"rendered":"ITO v. Atmiya Infrastructure. (2021) 190 ITD 11 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that when the source of payment\u00a0 was not doubted, deletion of payment was held to be justified.(AY. 2011-12) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Purchase of immoveable property-Source of investment is not doubted-Addition is held to be not valid.  <\/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-23862","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6cS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23862","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=23862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23862\/revisions"}],"predecessor-version":[{"id":23863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23862\/revisions\/23863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}