{"id":25989,"date":"2022-03-27T11:10:51","date_gmt":"2022-03-27T05:40:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib\/"},"modified":"2022-03-27T11:10:51","modified_gmt":"2022-03-27T05:40:51","slug":"acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib\/","title":{"rendered":"ACIT v. Parminder Singh Kalra (2021) 90 ITR 419 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that in respect of paintings, price details and mode pf payment was disclosed. In respect of Gold jewellery, Diamond jewellery and Silver Utensils the\u00a0 quantity less than threshold limit for wealth-tax\u00a0 Deletion of addition is held to be justified. (AY. 2006-07, 2007-08, 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Paintings-Price details and mode pf payment was disclosed-Gold jewellery, Diamond jewellery and Silver Utensils-Quantity less than threshold limit for wealth-tax-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-25989","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Lb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25989","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=25989"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25989\/revisions"}],"predecessor-version":[{"id":25990,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25989\/revisions\/25990"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}