{"id":43266,"date":"2024-06-07T19:52:31","date_gmt":"2024-06-07T14:22:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gullistan-co-op-group-housing-society-ltd-v-ito-2023-199-itd-236-delhi-trib\/"},"modified":"2024-06-07T19:52:31","modified_gmt":"2024-06-07T14:22:31","slug":"gullistan-co-op-group-housing-society-ltd-v-ito-2023-199-itd-236-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gullistan-co-op-group-housing-society-ltd-v-ito-2023-199-itd-236-delhi-trib\/","title":{"rendered":"Gullistan Co-Op Group Housing Society Ltd. v. ITO (2023) 199 ITD 236 (Delhi) (Trib.)"},"content":{"rendered":"<p>Deleting the addition the Tribunal held that the assessee had filed\u00a0 confirmation letter \u00a0the authorities could not demand assessee society to prove source of source but they could summon members if they did not appear on request of assessee society, the\u00a0 addition is deleted.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Construction of  flats-Amount received from members-Confirmation letter is filed-Source of the source not required to be proved-Addition is deleted. [S. 131] <\/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-43266","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bfQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43266","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=43266"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43266\/revisions"}],"predecessor-version":[{"id":43267,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43266\/revisions\/43267"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}