{"id":36208,"date":"2023-08-28T17:51:32","date_gmt":"2023-08-28T12:21:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-raman-kapoor-2022-96-itr-59-sn-dehradun-trib-2\/"},"modified":"2023-08-28T17:51:32","modified_gmt":"2023-08-28T12:21:32","slug":"ito-v-raman-kapoor-2022-96-itr-59-sn-dehradun-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-raman-kapoor-2022-96-itr-59-sn-dehradun-trib-2\/","title":{"rendered":"ITO v. Raman Kapoor (2022) 96 ITR 59 (SN) (Dehradun) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the assessee was acting\u00a0 as agent facilitating purchase of\u00a0 land from Farmers\u00a0 hence addition cannot be made as undisclosed income. \u00a0<em>(<\/em>AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Acting  as agent facilitating purchase of  land from Farmers-Addition cannot be made as undisclosed income. <\/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-36208","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9q0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36208","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=36208"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36208\/revisions"}],"predecessor-version":[{"id":36209,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36208\/revisions\/36209"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}