{"id":36146,"date":"2023-08-28T16:55:43","date_gmt":"2023-08-28T11:25:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ranganath-salke-v-add-cit-2022-98-itr-21-sn-punetrib\/"},"modified":"2023-08-28T16:55:43","modified_gmt":"2023-08-28T11:25:43","slug":"ranganath-salke-v-add-cit-2022-98-itr-21-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ranganath-salke-v-add-cit-2022-98-itr-21-sn-punetrib\/","title":{"rendered":"Ranganath Salke v. Add. CIT (2022) 98 ITR 21 (SN) (Pune)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the\u00a0 onus is\u00a0 on assessee to prove genuineness of\u00a0 exempt income. The assessee has not filed any supporting documents. The Tribunal estimated agricultural income of Rs.5 lakhs and confirmed the addition of Rs 48 lakhs as income from undisclosed sources.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Agricultural income-Failure to produce evidence-Agricultural income  was estimated of Rs. 5 lakhs and balance addition of Rs. 48 lakhs was confirmed. [S. 10(1)] <\/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-36146","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9p0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36146","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=36146"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36146\/revisions"}],"predecessor-version":[{"id":36147,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36146\/revisions\/36147"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}