{"id":33862,"date":"2023-04-18T11:23:39","date_gmt":"2023-04-18T05:53:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/atul-h-patel-v-ito-2022-195-itd-297-ahd-trib\/"},"modified":"2023-04-18T11:23:39","modified_gmt":"2023-04-18T05:53:39","slug":"atul-h-patel-v-ito-2022-195-itd-297-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atul-h-patel-v-ito-2022-195-itd-297-ahd-trib\/","title":{"rendered":"Atul H. Patel v. ITO (2022) 195 ITD 297 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had discharged onus to prove the genuineness of cash deposited in his bank account by submitting various documents and there was nothing contrary brought on record. Addition was not valid.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-NRI-Gift from brother-Addition was deleted.<\/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-33862","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Oa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33862","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=33862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33862\/revisions"}],"predecessor-version":[{"id":33863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33862\/revisions\/33863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}