{"id":24470,"date":"2022-01-29T12:43:30","date_gmt":"2022-01-29T07:13:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amitbhai-manubhai-kachadiya-v-dcit-2021-191-itd-759-surat-trib\/"},"modified":"2022-01-29T12:43:30","modified_gmt":"2022-01-29T07:13:30","slug":"amitbhai-manubhai-kachadiya-v-dcit-2021-191-itd-759-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amitbhai-manubhai-kachadiya-v-dcit-2021-191-itd-759-surat-trib\/","title":{"rendered":"Amitbhai Manubhai Kachadiya v. DCIT (2021) 191 ITD 759 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that when the assessee has maintained regular books of account and party-wise purchaser and seller with their address and amount of commission was furnished, commission income shown by the assessee cannot be assessed as cash credits. (AY. 2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Regular books of account maintained-Commission income cannot be assessed as unexplained cash credits. [S. 132] <\/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-24470","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24470","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=24470"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24470\/revisions"}],"predecessor-version":[{"id":24471,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24470\/revisions\/24471"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}