{"id":26245,"date":"2022-04-06T17:25:36","date_gmt":"2022-04-06T11:55:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjay-singal-v-dy-cit-2021-92-itr-214-chd-trib-aarti-singal-smt-v-dy-cit-2021-92-itr-214-chd-trib-aniket-singhal-v-dy-cit-2021-92-itr-214-chd-trib-sanjay-singhal-huf-v-d\/"},"modified":"2022-04-06T17:25:36","modified_gmt":"2022-04-06T11:55:36","slug":"sanjay-singal-v-dy-cit-2021-92-itr-214-chd-trib-aarti-singal-smt-v-dy-cit-2021-92-itr-214-chd-trib-aniket-singhal-v-dy-cit-2021-92-itr-214-chd-trib-sanjay-singhal-huf-v-d","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-singal-v-dy-cit-2021-92-itr-214-chd-trib-aarti-singal-smt-v-dy-cit-2021-92-itr-214-chd-trib-aniket-singhal-v-dy-cit-2021-92-itr-214-chd-trib-sanjay-singhal-huf-v-d\/","title":{"rendered":"Sanjay Singal v. Dy.CIT (2021) 92 ITR 214 (Chd.)(Trib.) Aarti Singal (Smt.) v. Dy.CIT (2021) 92 ITR 214 (Chd.)(Trib.) Aniket Singhal v. Dy.CIT (2021) 92 ITR 214 (Chd.)(Trib.) Sanjay Singhal (HUF) v. Dy. CIT (2021) 92 ITR 214 (Chd.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0without giving an opportunity of cross examination\u00a0 exemption on long term cannot be denied. Addition of\u00a0 estimate of expenditure was deleted. (AY. 2011-12, 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Long term  capital gains-Opportunity of cross  examination was not given-Denial of exemption was not justified-Estimate of expenses was also deleted-Additional evidence was admitted.   [S. 10 (38), 45, 69C, 132(4), ITAT R. 29]  <\/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-26245","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Pj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26245","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=26245"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26245\/revisions"}],"predecessor-version":[{"id":26246,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26245\/revisions\/26246"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}