{"id":46078,"date":"2024-09-08T18:38:33","date_gmt":"2024-09-08T13:08:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-shailesh-jivalal-jogani-2023-225-ttj-712-mumtrib\/"},"modified":"2024-09-08T18:38:33","modified_gmt":"2024-09-08T13:08:33","slug":"dy-cit-v-shailesh-jivalal-jogani-2023-225-ttj-712-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-shailesh-jivalal-jogani-2023-225-ttj-712-mumtrib\/","title":{"rendered":"Dy.CIT v. Shailesh Jivalal Jogani (2023) 225 TTJ 712 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer has failed to substantiate that share holder has received any unaccounted cash payment towards the sale of land \/ shares by the company. Addition is deleted. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Sale of land-Share holders-Unaccounted cash-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-46078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bZc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46078","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=46078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46078\/revisions"}],"predecessor-version":[{"id":46079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46078\/revisions\/46079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}