{"id":46052,"date":"2024-09-08T18:31:34","date_gmt":"2024-09-08T13:01:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pandya-munde-smt-v-cita-2023-226-ttj-49-uo-mumtrib-2\/"},"modified":"2024-09-08T18:31:34","modified_gmt":"2024-09-08T13:01:34","slug":"pandya-munde-smt-v-cita-2023-226-ttj-49-uo-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pandya-munde-smt-v-cita-2023-226-ttj-49-uo-mumtrib-2\/","title":{"rendered":"Pandya Munde (Smt) v. CIT(A) (2023) 226 TTJ 49 (UO) (Mum)(Trib)"},"content":{"rendered":"<p>Held that the assessee has earned agricultural income and produced the cash book which shows sufficient cash balances. Merely because the agricultural income was earned by her in a distant place, addition cannot be made as cash credits. Addition is deleted. (AY. 2012-13) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash deposited out of agricultural income-Sufficient cash balances-Addition is deleted. <\/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-46052","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46052","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=46052"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46052\/revisions"}],"predecessor-version":[{"id":46053,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46052\/revisions\/46053"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}