{"id":38516,"date":"2024-01-29T15:50:12","date_gmt":"2024-01-29T10:20:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc-editorial-affirmed-rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc\/"},"modified":"2024-01-29T15:50:12","modified_gmt":"2024-01-29T10:20:12","slug":"rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc-editorial-affirmed-rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc-editorial-affirmed-rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc\/","title":{"rendered":"Rupal jain (Mrs) v. CIT (2023) 454 ITR 813 \/ 294 Taxman 261 (SC) Editorial : Affirmed, Rupal jain (Mrs) v. CIT (2023) 152 taxmann.com 345 (All)(HC)"},"content":{"rendered":"<p>High Court\u00a0 held that that though the\u00a0 assessee\u00a0 had disclosed source of deposit but could not establish nature thereof.\u00a0 Three conditions required to be proved\u00a0 could not be proved,\u00a0\u00a0 the addition was affirmed. SLP of assessee is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bank deposit-Failure to prove the nature of the source-Order of High Court is affirmed-SLP of assessee dismissed. [Art. 136] <\/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-38516","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38516","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=38516"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38516\/revisions"}],"predecessor-version":[{"id":38517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38516\/revisions\/38517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}