{"id":36170,"date":"2023-08-28T17:04:08","date_gmt":"2023-08-28T11:34:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aakar-housing-developers-pvt-ltd-v-acit-202299-itr-21-sn-varanasi-trib\/"},"modified":"2023-08-28T17:04:08","modified_gmt":"2023-08-28T11:34:08","slug":"aakar-housing-developers-pvt-ltd-v-acit-202299-itr-21-sn-varanasi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aakar-housing-developers-pvt-ltd-v-acit-202299-itr-21-sn-varanasi-trib\/","title":{"rendered":"Aakar Housing Developers Pvt. Ltd. v. ACIT (2022)99 ITR 21 (SN) (Varanasi) (Trib)"},"content":{"rendered":"<p>Cash received and refunded Tribunal\u00a0 held that mere\u00a0 submission of\u00a0 Aadhaar and Permanent Account Number Card is\u00a0 not sufficient. Addition is justified. As regards the amount received by cheque, the Finishing work is done in subsequent year.\u00a0 Matter remanded for verification.\u00a0 \u00a0(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Construction business-Cash received from seventeen  persons-Booking cancelled cash refunded-Mere submission of  Aadhaar and Permanent Account Number Card is  not sufficient-Addition is justified-Amount received by cheque-Finishing work done in subsequent year-Matter remanded for verification. <\/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-36170","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9po","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36170","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=36170"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36170\/revisions"}],"predecessor-version":[{"id":36171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36170\/revisions\/36171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}