{"id":36140,"date":"2023-08-28T16:53:54","date_gmt":"2023-08-28T11:23:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-arun-singhania-2022-98-itr-12-sn-raipurtrib-2\/"},"modified":"2023-08-28T16:53:54","modified_gmt":"2023-08-28T11:23:54","slug":"dy-cit-v-arun-singhania-2022-98-itr-12-sn-raipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-arun-singhania-2022-98-itr-12-sn-raipurtrib-2\/","title":{"rendered":"Dy. CIT v. Arun Singhania (2022) 98 ITR 12 (SN) (Raipur)(Trib)"},"content":{"rendered":"<p>Held that the cash withdrawal was reflected in the ledger account of the partner. Deletion of addition was held to be proper.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Firm-Partner-Cash reflected in the ledger account of the firm-Deletion of addition is justified. <\/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-36140","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9oU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36140","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=36140"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36140\/revisions"}],"predecessor-version":[{"id":36141,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36140\/revisions\/36141"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}