{"id":4175,"date":"2019-03-05T06:43:02","date_gmt":"2019-03-05T06:43:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pravesh-kejriwal-v-ito-2019-174-itd-662-kol-trib\/"},"modified":"2019-03-05T06:43:02","modified_gmt":"2019-03-05T06:43:02","slug":"pravesh-kejriwal-v-ito-2019-174-itd-662-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pravesh-kejriwal-v-ito-2019-174-itd-662-kol-trib\/","title":{"rendered":"Pravesh Kejriwal v. ITO (2019) 174 ITD 662  (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that; the assesse has produced, PAN cards furnished, payments were made by account payee cheques, TDS\u00a0 was\u00a0 deducted, four parties were produced for examination. Addition cannot be made as unexplained expenditure. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Bogus purchases-Business of manufacturing and trading of tea machineries-PAN cards were furnished -Payments were made by account payee cheques -TDS was  deducted \u2013 Parties were produced for examination -Addition cannot be made as unexplained expenditure.<\/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-4175","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4175","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=4175"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4175\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}