{"id":25983,"date":"2022-03-27T11:09:49","date_gmt":"2022-03-27T05:39:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-gsnr-rice-industries-pvt-ltd-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-narayana-reddiyar-manivannan-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-nar\/"},"modified":"2023-02-16T16:56:43","modified_gmt":"2023-02-16T11:26:43","slug":"dy-cit-v-gsnr-rice-industries-pvt-ltd-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-narayana-reddiyar-manivannan-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-nar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-gsnr-rice-industries-pvt-ltd-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-narayana-reddiyar-manivannan-2021-90-itr-114-chennaitrib-dy-cit-v-kanakkilianallur-nar\/","title":{"rendered":"Dy. CIT v. GSNR Rice Industries Pvt. Ltd. (2021) 90 ITR 114\/ 213 TTJ 17 (\/ (2022) 215 DTR 65 Chennai)(Trib.) Dy. CIT v. Kanakkilianallur Narayana Reddiyar Manivannan (2021) 90 ITR 114\/ 213 TTJ 17  \/ ( 2022) 215 DTR 65 (Chennai)(Trib.) Dy. CIT v. Kanakkilianallur Narayana Nehru (2021) 90 ITR 114\/ 213 TTJ 17 \/ ( 2022) 215 DTR 65  (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, diary, notebook and data of deleted entries retrieved from computer central processing unit\u00a0 are not books of\u00a0 account.\u00a0 Addition cannot be made without any corroborative evidence. Presumption u\/s. 292C is rebuttable. (AY.2011-12 to 2016-17<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Books of account-Survey-Diary, notebook and data of deleted entries retrieved from computer central processing unit-Not books of  account-Addition cannot be made without any corroborative evidence-Presumption u\/s 292C is rebuttable.  [S. 2(12A), 69, 69A, 69C,  133A, 292C] <\/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-25983","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6L5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25983","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=25983"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25983\/revisions"}],"predecessor-version":[{"id":32822,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25983\/revisions\/32822"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}