{"id":3691,"date":"2019-01-15T12:42:14","date_gmt":"2019-01-15T12:42:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ajay-jaysukhlal-mehta-v-acit-2018-173-itd-430-ahd-trib\/"},"modified":"2019-07-21T14:03:19","modified_gmt":"2019-07-21T14:03:19","slug":"ajay-jaysukhlal-mehta-v-acit-2018-173-itd-430-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-jaysukhlal-mehta-v-acit-2018-173-itd-430-ahd-trib\/","title":{"rendered":"Ajay Jaysukhlal Mehta.  v. ACIT  (2018) 173 ITD 430\/( 2019) 197 TTJ 861 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, maintenance of\u00a0 one set of accounts for himself, as an individual and other set of accounts for his sole proprietorship concern is valid .Capital introduced cannot be added as cash credit when proper explanation is furnished. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credit-Credit entry in capital account-Maintenance of  one set of accounts for himself, as an individual and other set of accounts for his sole proprietorship concern is valid \u2013 Capital introduced cannot be added as cash credit when proper explanation is furnished.<\/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":[1],"tags":[],"class_list":["post-3691","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3691","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=3691"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3691\/revisions"}],"predecessor-version":[{"id":6205,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3691\/revisions\/6205"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}