{"id":36136,"date":"2023-08-28T16:52:54","date_gmt":"2023-08-28T11:22:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aarthi-rathi-ms-v-itoit-2022-98-itr-16-snhyd-trib\/"},"modified":"2023-08-28T16:52:54","modified_gmt":"2023-08-28T11:22:54","slug":"aarthi-rathi-ms-v-itoit-2022-98-itr-16-snhyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aarthi-rathi-ms-v-itoit-2022-98-itr-16-snhyd-trib\/","title":{"rendered":"Aarthi Rathi (Ms.) v. ITO(IT) (2022) 98 ITR 16 (SN)(Hyd) (Trib)"},"content":{"rendered":"<p>Held that the assesssee has established the identity and capacity of the creditor or donor and the genuineness of the transaction. Addition is held to be not justified. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Gift from  Mother-In-Law-Identity  of donor established-Addition is held to be not valid.<\/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-36136","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9oQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36136","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=36136"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36136\/revisions"}],"predecessor-version":[{"id":36137,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36136\/revisions\/36137"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}