{"id":25487,"date":"2022-03-12T16:44:41","date_gmt":"2022-03-12T11:14:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-jain-jewellery-2021-87-itr-43-sn-delhitrib\/"},"modified":"2022-03-12T16:44:41","modified_gmt":"2022-03-12T11:14:41","slug":"acit-v-jain-jewellery-2021-87-itr-43-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-jain-jewellery-2021-87-itr-43-sn-delhitrib\/","title":{"rendered":"ACIT v. Jain Jewellery (2021) 87 ITR 43 (SN.) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that when the sales are accepted neither statement of the third parties nor cross examination was not provided, addition is held to be not justified. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Undisclosed income-Bogus purchases-Sales accepted-Statement in the course of search-Neither the statement was furnished nor an opportunity of cross examination was provided-Addition is held to be not justified.  [S. 131, 133(6)]  <\/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-25487","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6D5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25487","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=25487"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25487\/revisions"}],"predecessor-version":[{"id":25488,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25487\/revisions\/25488"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}