{"id":38522,"date":"2024-01-29T16:03:41","date_gmt":"2024-01-29T10:33:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc-editorial-slp-of-revenue-is-dismissed-rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc\/"},"modified":"2024-01-29T16:03:41","modified_gmt":"2024-01-29T10:33:41","slug":"rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc-editorial-slp-of-revenue-is-dismissed-rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rupal-jain-mrs-v-cit-2023-152-taxmann-com-345-allhc-editorial-slp-of-revenue-is-dismissed-rupal-jain-mrs-v-cit-2023-454-itr-813-294-taxman-261-sc\/","title":{"rendered":"Rupal jain (Mrs.) v. CIT (2023) 152 taxmann.com 345 (All)(HC) Editorial : SLP of Revenue is dismissed, Rupal jain (Mrs) v. CIT (2023) 454 ITR 813 \/ 294 Taxman 261 (SC)"},"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 and failed to prove\u00a0 i. e. identity of the creditor ; (ii) capacity of such creditor to advance money; and genuineness of the transactions. \u00a0Accordingly order of Tribunal is affirmed. Followed, Anil Rice Mills v. CIT (2006) 282 ITR 236 (All)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bank deposit-Failure to prove the nature of the source-Addition is confirmed. [S. 260A] <\/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-38522","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38522","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=38522"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38522\/revisions"}],"predecessor-version":[{"id":38523,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38522\/revisions\/38523"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}