{"id":27600,"date":"2022-06-26T21:06:13","date_gmt":"2022-06-26T15:36:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ganpat-singhvi-2021-207-dtr-181-mum-trib\/"},"modified":"2022-06-26T21:06:13","modified_gmt":"2022-06-26T15:36:13","slug":"dy-cit-v-ganpat-singhvi-2021-207-dtr-181-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ganpat-singhvi-2021-207-dtr-181-mum-trib\/","title":{"rendered":"Dy. CIT v. Ganpat Singhvi (2021) 207 DTR 181 (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that CIT(A) recorded a finding on the basis of evidences that money was transferred in the bank account out of income earned in Abhu Dhibai, UAE\u00a0 as a non-resident Indian since\u00a0 1976. Tribunal up held the order of the CIT(A)\u00a0 (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Income from undisclosed sources-Non-Resident-Balance in bank accounts abroad-HSBC in Geneva-Addition as peak addition is held to be not valid [S. 5(2), 69]  <\/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-27600","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ba","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27600","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=27600"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27600\/revisions"}],"predecessor-version":[{"id":27601,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27600\/revisions\/27601"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}