{"id":34043,"date":"2023-04-22T11:05:56","date_gmt":"2023-04-22T05:35:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uttam-sugar-mills-ltd-v-dcit-2022-196-itd-601-delhitrib\/"},"modified":"2023-04-22T11:05:56","modified_gmt":"2023-04-22T05:35:56","slug":"uttam-sugar-mills-ltd-v-dcit-2022-196-itd-601-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uttam-sugar-mills-ltd-v-dcit-2022-196-itd-601-delhitrib\/","title":{"rendered":"Uttam Sugar Mills Ltd. v. DCIT (2022) 196 ITD 601 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessing Officer made additions on account of difference in cash in books of account as compared to physical cash\u00a0 Held that\u00a0 certain vouchers pertaining to cash transactions undertaken on day prior to search were not updated in cash book which led to difference in cash found and books. Since Assessing Officer did not consider same while making assessment, matter was\u00a0 remanded back for reconsideration.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Vouchers-Cash book-Search-Matter was  remanded back for reconsideration. [S. 132, 153A] <\/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-34043","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8R5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34043","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=34043"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34043\/revisions"}],"predecessor-version":[{"id":34044,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34043\/revisions\/34044"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}