{"id":36224,"date":"2023-08-28T17:56:24","date_gmt":"2023-08-28T12:26:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajaz-farooqi-v-dy-cit-2022-95-itr-188-hyd-trib\/"},"modified":"2023-08-28T17:56:24","modified_gmt":"2023-08-28T12:26:24","slug":"ajaz-farooqi-v-dy-cit-2022-95-itr-188-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajaz-farooqi-v-dy-cit-2022-95-itr-188-hyd-trib\/","title":{"rendered":"Ajaz Farooqi v. Dy. CIT (2022) 95 ITR 188 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had sufficient cash balances in the books of account, which had not been rejected by the authorities and also on the date of deposit of the cash in the bank, there was sufficient cash balance available. Therefore the explanation of the assessee on this issue was to be accepted. Accordingly, the order of the Commissioner (Appeals) deleting the addition was\u00a0 confirmed.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Deposit of cash in bank-Sufficient cash balance on date of  deposit of  cash in bank-Deletion of addition is justified. [S. 153A] <\/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-36224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9qg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36224","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=36224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36224\/revisions"}],"predecessor-version":[{"id":36225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36224\/revisions\/36225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}