{"id":3425,"date":"2018-12-27T12:02:08","date_gmt":"2018-12-27T12:02:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib-2\/"},"modified":"2018-12-27T12:02:08","modified_gmt":"2018-12-27T12:02:08","slug":"geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib-2\/","title":{"rendered":"Geeta Dubey  (Smt.) v.  ITO (2018) 172 ITD 538  (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that; gifts were received through proper banking channel and identity of donors was well established\u00a0 both donors i.e., father and sister-in-law, fell under category of relatives provided in Explanation (e) of section 56 of section (2)\u00a0 Accordingly as per S. 56(2)(v), for accepting a gift from any relative, no occasion needs to be proved . Addition was deleted<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits- Gifts from father father and  sister in law \u2013 Need not prove the occasion \u2013 Addition cannot be made. [S.56(2)(v)]<\/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-3425","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Tf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3425","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=3425"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3425\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}