{"id":27622,"date":"2022-06-26T21:32:17","date_gmt":"2022-06-26T16:02:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gautam-kumar-v-acit-2021-91-itr-28-sn-delhitrib\/"},"modified":"2022-06-26T21:32:17","modified_gmt":"2022-06-26T16:02:17","slug":"gautam-kumar-v-acit-2021-91-itr-28-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gautam-kumar-v-acit-2021-91-itr-28-sn-delhitrib\/","title":{"rendered":"Gautam Kumar v. ACIT (2021) 91 ITR 28 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that failure to furnish explanation for source of funds for purchase of car. Addition is justified. Income surrendered not disclosed in the return. Addition as unexplained investment is proper.\u00a0 Addition on account of foreign tour expenses of minor and assessee is held to be justified \u00a0(AY. 2003-04 to 2005-06, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Failure to furnish explanation for source of funds for purchase of car-Addition is justified-Income surrendered not disclosed in the return-Addition as unexplained investment is proper-Addition on account of foreign tour expenses of minor and assessee is held to be justified. [S. 69C,  132(4)]<\/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-27622","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7bw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27622","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=27622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27622\/revisions"}],"predecessor-version":[{"id":27623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27622\/revisions\/27623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}