{"id":36296,"date":"2023-08-28T18:25:24","date_gmt":"2023-08-28T12:55:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-jeen-mata-buildcon-p-ltd-v-ito-2022-97-itr-706-jaipurtrib\/"},"modified":"2023-08-28T18:25:24","modified_gmt":"2023-08-28T12:55:24","slug":"shri-jeen-mata-buildcon-p-ltd-v-ito-2022-97-itr-706-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-jeen-mata-buildcon-p-ltd-v-ito-2022-97-itr-706-jaipurtrib\/","title":{"rendered":"Shri Jeen Mata Buildcon (P) Ltd v. ITO (2022) 97 ITR 706 (Jaipur)(Trib)"},"content":{"rendered":"<p>The Assessing Officer made addition as unexplained expenditure-cash credits due to difference between amount reflected in books of account and Form 26AS. The addition was affirmed by the CIT(A). On appeal the Tribunal held that, when there is no defects in the books of account and in response to section 133(6) party has confirmed the amount\u00a0 books of account is audited by an independent Auditor, the addition. Was deleted. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Cash credits-Method of accounting-Unexplained  expenditure-Difference between amount reflected in books of account  and in Form 26AS-No defects in the books of account-Addition was deleted [S.68, 133(6), 145, Form No 26AS] <\/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-36296","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36296","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=36296"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36296\/revisions"}],"predecessor-version":[{"id":36297,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36296\/revisions\/36297"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}