{"id":337,"date":"2018-04-29T15:10:58","date_gmt":"2018-04-29T15:10:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-latha-rajee-mathew-2018-402-itr-78-mad-hc\/"},"modified":"2018-04-29T15:10:58","modified_gmt":"2018-04-29T15:10:58","slug":"cit-v-latha-rajee-mathew-2018-402-itr-78-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-latha-rajee-mathew-2018-402-itr-78-mad-hc\/","title":{"rendered":"CIT  v. Latha Rajee Mathew. (2018) 402 ITR 78 (Mad)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Tribunal had arrived at the factual finding that the assessee had sufficiently been able to explain that the sums of cash credits were received by her by way of gifts from her mother and her husband. The materials on record revealed that the gift from her mother was to fund for the admission of her grandson to a private medical college. No question of law arises . Deletion of addition u\/s 69A was held to be justified .( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits \u2014  Gifts \u2013 Creditworthiness of donors was proved \u2013 Deletion of addition was held to be justified \u2013 Finding of fact [ S. 69A ]<\/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":[1],"tags":[],"class_list":["post-337","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/337","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=337"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/337\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}