{"id":44978,"date":"2024-08-10T15:06:59","date_gmt":"2024-08-10T09:36:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chandubhai-ramjibhai-kathiriya-v-cit-2023107-itr-54-snrajkot-trib\/"},"modified":"2024-08-10T15:06:59","modified_gmt":"2024-08-10T09:36:59","slug":"chandubhai-ramjibhai-kathiriya-v-cit-2023107-itr-54-snrajkot-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chandubhai-ramjibhai-kathiriya-v-cit-2023107-itr-54-snrajkot-trib\/","title":{"rendered":"Chandubhai Ramjibhai Kathiriya v. CIT (2023)107 ITR 54 (SN)(Rajkot) (Trib)"},"content":{"rendered":"<p>Held that a sum found credited in the bank passbook could not be treated as an unexplained cash credit under section\u00a068\u00a0of the Act, since the bank account of the assessee was not considered as part and parcel of the books of account. The authorities were not legally correct in invoking section\u00a068\u00a0of the Act against the agricultural income shown by the assessee.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Agricultural income-Agricultural income is not disputed-Cash deposits cannot be assessed as cash credits. [S.10(1)] <\/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-44978","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bHs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44978","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=44978"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44978\/revisions"}],"predecessor-version":[{"id":44979,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44978\/revisions\/44979"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}