{"id":4367,"date":"2019-03-12T10:54:29","date_gmt":"2019-03-12T10:54:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/babbal-bhatia-smt-v-ito-2018-65-itr-532-delhi-trib-2\/"},"modified":"2019-03-12T10:54:29","modified_gmt":"2019-03-12T10:54:29","slug":"babbal-bhatia-smt-v-ito-2018-65-itr-532-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/babbal-bhatia-smt-v-ito-2018-65-itr-532-delhi-trib-2\/","title":{"rendered":"Babbal Bhatia  (Smt.) v. ITO (2018) 65 ITR 532 (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that since the assessee has not maintained the books of account and return filed under presumptive taxation has been accepted. For mismatch in the gross receipt and net income, amount deposited in the bank account, addition cannot be made as cash credits. (AY .2010-11 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2014Deposit in bank account-Not maintaining books of account\u2013Presumptive taxation\u2013Return was accepted-Addition as cash credit is held to be not valid. [S. 44AF]<\/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-4367","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4367","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=4367"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4367\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}