{"id":3835,"date":"2019-02-01T13:14:26","date_gmt":"2019-02-01T13:14:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/narendra-kumar-sakaria-v-acit-2019-410-itr-43-mad-hc\/"},"modified":"2019-04-30T12:37:24","modified_gmt":"2019-04-30T12:37:24","slug":"narendra-kumar-sakaria-v-acit-2019-410-itr-43-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narendra-kumar-sakaria-v-acit-2019-410-itr-43-mad-hc\/","title":{"rendered":"Narendra Kumar Sakaria v. ACIT  (2019) 410 ITR 43\/ 261 Taxman 513 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , the assessee has to creditworthiness of donor, mere transaction through banking channel is not sufficient compliance . ( AY. 2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2014 Gifts \u2014Overseas transactions through Bank  conclusive proof- Credit worthiness of donor is required to be proved.<\/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-3835","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3835","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=3835"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3835\/revisions"}],"predecessor-version":[{"id":5309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3835\/revisions\/5309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}