{"id":34860,"date":"2023-06-08T10:23:52","date_gmt":"2023-06-08T04:53:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/emgee-integrated-logistics-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-140-chennai-trib\/"},"modified":"2023-06-08T10:23:52","modified_gmt":"2023-06-08T04:53:52","slug":"emgee-integrated-logistics-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-140-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emgee-integrated-logistics-pvt-ltd-v-acit-2023-the-chambers-journal-april-p-140-chennai-trib\/","title":{"rendered":"Emgee Integrated Logistics Pvt Ltd v. ACIT ( 2023) The Chamber\u2019s Journal \u2013 April P. 140 ( Chennai)( Trib)"},"content":{"rendered":"<p>Held that the asseessee has shown withdrawal for cash deposits during demonetization period and discharged the burden cast upon them . The Assessing Officer has not made any further enquiry\u00a0 . The addition was deleted .\u00a0 ( ITA No. 982\/ Chennai \/ 2022 . dt. \u00a0\u00a024\/03\/2023 (AY.\u00a02017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Cash deposit \u2013 Demonetization- Burden is on the Assessing Officer to prove that the explanation offered by the assesee are incorrect \u2013 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-34860","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-94g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34860","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=34860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34860\/revisions"}],"predecessor-version":[{"id":34861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34860\/revisions\/34861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}