{"id":25503,"date":"2022-03-12T16:47:56","date_gmt":"2022-03-12T11:17:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jugal-kishore-garg-derewala-202187-itr-624-jaipurtrib\/"},"modified":"2022-03-12T16:47:56","modified_gmt":"2022-03-12T11:17:56","slug":"dy-cit-v-jugal-kishore-garg-derewala-202187-itr-624-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jugal-kishore-garg-derewala-202187-itr-624-jaipurtrib\/","title":{"rendered":"Dy.CIT v. Jugal Kishore Garg (Derewala) (2021)87 ITR 624 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal the Tribunal held that when the firm admitting the surplus belong to the firm and related parties, deletion of addition in the assessment of partner is held to be justified. (AY.2014-15 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-On money-Settlement Commission-Firm admitting that the surplus  belong to the firm and related parties-Amount credited to partner\u2019s account-Deletion of addition is held to be justified. [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-25503","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Dl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25503","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=25503"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25503\/revisions"}],"predecessor-version":[{"id":25504,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25503\/revisions\/25504"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}