{"id":29631,"date":"2022-09-09T13:30:22","date_gmt":"2022-09-09T08:00:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/fathimuthu-amma-mills-ltd-v-acit-2022-94-itr-6-sn-chennaitrib\/"},"modified":"2022-09-09T13:30:22","modified_gmt":"2022-09-09T08:00:22","slug":"fathimuthu-amma-mills-ltd-v-acit-2022-94-itr-6-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fathimuthu-amma-mills-ltd-v-acit-2022-94-itr-6-sn-chennaitrib\/","title":{"rendered":"Fathimuthu Amma Mills Ltd. v. ACIT (2022) 94 ITR 6 (SN) (Chennai)(Trib.)"},"content":{"rendered":"<p>Held that merely on the basis of statement of clerk and Assistant General manager without corroborative documentary evidence, addition cannot be made on estimate of unaccounted sales. (AY. 2013-14 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 : Unexplained investments-Search and seizure-Estimate of unaccounted sales-Merely on the basis of statement of clerk and Assistant General manager without corroborative documentary evidence, addition cannot be made. [S. 69A, 132] <\/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-29631","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29631","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=29631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29631\/revisions"}],"predecessor-version":[{"id":29632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29631\/revisions\/29632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}