{"id":36202,"date":"2023-08-28T17:13:32","date_gmt":"2023-08-28T11:43:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-d-noorudin-zariwala-v-citappeals-2022-96-itr-43-sn-mum-trib-3\/"},"modified":"2023-08-28T17:13:32","modified_gmt":"2023-08-28T11:43:32","slug":"m-d-noorudin-zariwala-v-citappeals-2022-96-itr-43-sn-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-d-noorudin-zariwala-v-citappeals-2022-96-itr-43-sn-mum-trib-3\/","title":{"rendered":"M. D. Noorudin Zariwala v. CIT(Appeals) (2022) 96 ITR 43 (SN) (Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the assessee had not provided the new address of nor filed documentary evidence in support of identity, creditworthiness or genuineness of the transaction in respect of loans received. The Commissioner (Appeals) on perusal of the ledger account\u00a0 in the books of the assessee had treated the peak of all credits after adjusting the money returned. Order of CIT(A) was affirmed.\u00a0 (AY.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Not providing supporting documents-Peak addition is held to be 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-36202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9pU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36202","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=36202"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36202\/revisions"}],"predecessor-version":[{"id":36203,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36202\/revisions\/36203"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}