{"id":28886,"date":"2022-07-30T12:08:34","date_gmt":"2022-07-30T06:38:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anil-arora-v-ito-2022-93-itr-56-smcsn-delhitrib\/"},"modified":"2022-07-30T12:08:34","modified_gmt":"2022-07-30T06:38:34","slug":"anil-arora-v-ito-2022-93-itr-56-smcsn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anil-arora-v-ito-2022-93-itr-56-smcsn-delhitrib\/","title":{"rendered":"Anil Arora v. ITO (2022) 93 ITR 56 (SMC)(SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>CIT(A)\u00a0 CIT(A) estimated at 25 percent. On appeal the Tribunal restricted the addition to 12.5\u00a0 percent. (AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Bogus purchases-Accommodation entries-CIT(A) estimated at 25 percent-Tribunal restricted the addition to 12.5  percent.  <\/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-28886","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7vU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28886","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=28886"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28886\/revisions"}],"predecessor-version":[{"id":28887,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28886\/revisions\/28887"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}