{"id":46118,"date":"2024-09-08T18:48:29","date_gmt":"2024-09-08T13:18:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhimsen-darbarilal-arora-through-l-h-rajat-bhimsen-arora-v-acit-2023-224-ttj-487-150-taxmann-com-68-surattrib\/"},"modified":"2024-09-08T18:48:29","modified_gmt":"2024-09-08T13:18:29","slug":"bhimsen-darbarilal-arora-through-l-h-rajat-bhimsen-arora-v-acit-2023-224-ttj-487-150-taxmann-com-68-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhimsen-darbarilal-arora-through-l-h-rajat-bhimsen-arora-v-acit-2023-224-ttj-487-150-taxmann-com-68-surattrib\/","title":{"rendered":"Bhimsen Darbarilal Arora Through L\/H Rajat Bhimsen Arora v.ACIT (2023) 224 TTJ 487 \/150 taxmann.com 68 (Surat)(Trib)"},"content":{"rendered":"<p>Held that in the course of excess cash was found and books of account was not complete. As regards bogus purchases Tribunal-Restricted the disallowance to 6% of bogus purchases as against 12.5% estimated by the CIT(A). (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Unaccounted stock-Cash found during survey-Books of account was not complete-Justified in rejecting the books of account-Bogus purchases-Restricted the disallowance to 6% of bogus purchases as against 12.5% estimated by the CIT(A).  [S. 133A, 145 (3)] <\/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-46118","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bZQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46118","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=46118"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46118\/revisions"}],"predecessor-version":[{"id":46119,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46118\/revisions\/46119"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}