{"id":24502,"date":"2022-01-29T12:49:58","date_gmt":"2022-01-29T07:19:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-swati-mahesh-vinchurkar-v-dcit-2021-191-itd-434-surat-trib\/"},"modified":"2022-01-29T12:49:58","modified_gmt":"2022-01-29T07:19:58","slug":"dr-swati-mahesh-vinchurkar-v-dcit-2021-191-itd-434-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-swati-mahesh-vinchurkar-v-dcit-2021-191-itd-434-surat-trib\/","title":{"rendered":"Dr Swati Mahesh Vinchurkar v. DCIT (2021) 191 ITD 434 (Surat) (Trib.)"},"content":{"rendered":"<p>Tribunal held that merely on the basis of entries in form No 26AS of the deductor addition cannot be made. Burden is on the revenue to verify whether\u00a0 the assessee has rendered any services. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Amount reflected in form No 26AS-CPC-Burden  is on revenue to show that the amount was received by the assessee. [S. 143(3), 194J, Form No. 26AS]  <\/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-24502","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6nc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24502","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=24502"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24502\/revisions"}],"predecessor-version":[{"id":24503,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24502\/revisions\/24503"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}