{"id":27590,"date":"2022-06-26T21:03:51","date_gmt":"2022-06-26T15:33:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harish-sharma-v-ito-2021-207-dtr-475-chd-trib\/"},"modified":"2022-06-26T21:03:51","modified_gmt":"2022-06-26T15:33:51","slug":"harish-sharma-v-ito-2021-207-dtr-475-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harish-sharma-v-ito-2021-207-dtr-475-chd-trib\/","title":{"rendered":"Harish Sharma v. ITO (2021) 207 DTR 475 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held\u00a0 that\u00a0 the assessee explained the Nature and source fund in a notebook\u00a0 pertaining business concern. Addition cannot be assessed as undisclosed income\u00a0 Tax liability cannot be computed under section 115BBE of the Act. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Nature and source fund in a notebook  pertaining business concern-Addition cannot be assessed as undisclosed income  Tax liability cannot be computed under section 115BBE of the Act. [S. 115BBE] <\/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-27590","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7b0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27590","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=27590"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27590\/revisions"}],"predecessor-version":[{"id":27591,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27590\/revisions\/27591"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}