{"id":29750,"date":"2022-09-11T18:21:37","date_gmt":"2022-09-11T12:51:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/atul-h-patel-v-ito-2022-bcaj-july-p-79-ahd-trib\/"},"modified":"2023-03-06T05:30:29","modified_gmt":"2023-03-06T00:00:29","slug":"atul-h-patel-v-ito-2022-bcaj-july-p-79-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atul-h-patel-v-ito-2022-bcaj-july-p-79-ahd-trib\/","title":{"rendered":"Atul H Patel v.ITO ( 2022) 195 ITD 297 \/ BCAJ -July \u2013 P. 79 (Ahd)( Trib)"},"content":{"rendered":"<p>Held that there is no prohibition for the\u00a0 for the NRI for accepting gifts from relatives. Merely the difference in the time between the cash deposited in the bank vis- a- vis cash received as gift ,\u00a0 addition cannot be made as cash credits .Before drawing adverse inference against the assessee\u00a0 Revenue should have cross verified with\u00a0 the donors by issuing notice under section 131 or 133(6) of the Act . Addition was deleted . \u00a0(TS-348-ITAT-2022)(Ahd) ( AY. 2012-13) dt. 29 -4 2022)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits &#8211;  NRI \u2013  Gifts from relatives \u2013 Cash deposited in bank \u2013 There is no prohibition for the NRI for accepting gifts from relatives \u2013 Addition was deleted [ S. 131 , 133(6) ] <\/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-29750","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7JQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29750","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=29750"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29750\/revisions"}],"predecessor-version":[{"id":33146,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29750\/revisions\/33146"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}