{"id":27624,"date":"2022-06-26T21:32:44","date_gmt":"2022-06-26T16:02:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anila-rasiklal-mehta-mrs-v-dy-cit-2021-214-ttj-849-63-cch-491-mum-trib\/"},"modified":"2022-06-26T21:32:44","modified_gmt":"2022-06-26T16:02:44","slug":"anila-rasiklal-mehta-mrs-v-dy-cit-2021-214-ttj-849-63-cch-491-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anila-rasiklal-mehta-mrs-v-dy-cit-2021-214-ttj-849-63-cch-491-mum-trib\/","title":{"rendered":"Anila Rasiklal Mehta (Mrs.) v. Dy. CIT (2021) 214 TTJ 849 \/ 63 CCH 491 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that family members have explained the source of investment\u00a0 and considering the financial strength and status of family\u00a0 addition is held to be not justified.\u00a0 Tribunal also held that renovation of house property out of withdrawals from bank hence the\u00a0 addition is not justified. (AY. 2006-07)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Unexplained jewellery-Family members explained the source of investment-Addition is held to be not justified-Renovation of house property out of withdrawals from bank-Addition is not valid. [S. 69C,  132, 153A]<\/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-27624","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7by","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27624","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=27624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27624\/revisions"}],"predecessor-version":[{"id":27625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27624\/revisions\/27625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}