{"id":24472,"date":"2022-01-29T12:43:54","date_gmt":"2022-01-29T07:13:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renukaben-umedsinh-parmar-smt-v-ito-2021-191-itd-672-87-itr-707-surattrib\/"},"modified":"2022-01-29T12:43:54","modified_gmt":"2022-01-29T07:13:54","slug":"renukaben-umedsinh-parmar-smt-v-ito-2021-191-itd-672-87-itr-707-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renukaben-umedsinh-parmar-smt-v-ito-2021-191-itd-672-87-itr-707-surattrib\/","title":{"rendered":"Renukaben Umedsinh Parmar (Smt.) v. ITO (2021) 191 ITD 672 \/ 87 ITR 707 (Surat)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 assessee\u00a0 filed copies of ownership of land holdings of about fifty bigha of land.\u00a0 No adverse evidence was acquired by Assessing Officer except assuming and presuming deposit in bank account as unexplained income. Tribunal restored the matter to the Assessing Officer\u00a0 to grant benefit of peak credit and grant appropriate relief<strong>. <\/strong>(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bank account-Cash flow statement-Unexplained income-Peak credit-Directed to grant peak credit. <\/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-24472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24472","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=24472"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24472\/revisions"}],"predecessor-version":[{"id":24473,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24472\/revisions\/24473"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}