{"id":3692,"date":"2019-01-15T12:42:36","date_gmt":"2019-01-15T12:42:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sunil-ramakrishna-v-dcit-2018-173-itd-468-smc-bang-trib\/"},"modified":"2019-01-15T12:42:36","modified_gmt":"2019-01-15T12:42:36","slug":"sunil-ramakrishna-v-dcit-2018-173-itd-468-smc-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-ramakrishna-v-dcit-2018-173-itd-468-smc-bang-trib\/","title":{"rendered":"Sunil Ramakrishna.  v. DCIT  (2018) 173 ITD 468 (SMC) (Bang.)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that, the assessee was not able to bring on record any material evidence to prove creditworthiness and capacity of his father to advance such a huge cash gift from any known or established sources of income and, moreover, he did not even operate even a regular bank account, impugned addition was to be confirmed. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credit-Gift from father\u2013Failure to   bring on record any material evidence to prove creditworthiness and capacity of his father to advance huge amount of cash gift from any known source of income-Addition is held to be justified [S. 56(2)(viic)]<\/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-3692","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3692","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=3692"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3692\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}