{"id":23864,"date":"2022-01-11T13:01:39","date_gmt":"2022-01-11T07:31:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib-3\/"},"modified":"2022-01-11T13:01:39","modified_gmt":"2022-01-11T07:31:39","slug":"ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashish-bhardwaj-v-ito-2021-190-itd-867-smc-delhitrib-3\/","title":{"rendered":"Ashish Bhardwaj. v. ITO (2021) 190 ITD 867 (SMC) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the stamp duty was paid by the wife, addition was held to be not justified. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Immoveable property-Purchase of property jointly with wife-Stamp valuation-Paid by wife-Addition was held to be not justified. [S. 148]  <\/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-23864","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6cU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23864","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=23864"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23864\/revisions"}],"predecessor-version":[{"id":23865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23864\/revisions\/23865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}