{"id":25764,"date":"2022-03-22T17:29:12","date_gmt":"2022-03-22T11:59:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajesh-katyal-v-dy-cit-2021-89-itr-71-sn-delhitrib\/"},"modified":"2022-03-22T17:29:12","modified_gmt":"2022-03-22T11:59:12","slug":"rajesh-katyal-v-dy-cit-2021-89-itr-71-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-katyal-v-dy-cit-2021-89-itr-71-sn-delhitrib\/","title":{"rendered":"Rajesh Katyal v. Dy.CIT (2021) 89 ITR 71 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that Revenue has accepted loan as genuine in earlier year. News reports in public domain stated that enforcement Directorate stated net worth of party\u00a0\u00a0 was more than Rs. 1,000 Crores. Addition is held to be not valid. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Loan-Revenue has accepted loan as genuine in earlier year-News reports in public domain stated that enforcement Directorate stated net worth of party   was more than Rs. 1,000 Crores-Addition is held to be not valid. [S. 153A] <\/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-25764","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Hy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25764","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=25764"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25764\/revisions"}],"predecessor-version":[{"id":25765,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25764\/revisions\/25765"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}