{"id":50775,"date":"2025-02-08T15:23:12","date_gmt":"2025-02-08T09:53:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohit-agarwal-v-cit-2024-162-taxmann-com-550-allhc\/"},"modified":"2025-02-08T15:23:12","modified_gmt":"2025-02-08T09:53:12","slug":"mohit-agarwal-v-cit-2024-162-taxmann-com-550-allhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohit-agarwal-v-cit-2024-162-taxmann-com-550-allhc\/","title":{"rendered":"Mohit Agarwal v. CIT [2024] 162 taxmann.com 550 (All)(HC)"},"content":{"rendered":"<p>Affirming the order of the Tribunal the court held that there was no pre-existing relationship or circumstances disclosed which might have given rise to any gift to assessee,\u00a0 merely because the assessee may have been able to establish such gift was received through bank channel and merely because the donors may not have disputed the gift made is not enough to\u00a0 establish genuineness of the transaction. <strong>\u00a0<\/strong>(AY.\u00a0 2000-01)\u00a0\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Gift from third parties-Genuineness of gifts had not been proved-Preponderance of probability-Order of Tribunal is affirmed. [S. 260A] <\/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-50775","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dcX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50775","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=50775"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50775\/revisions"}],"predecessor-version":[{"id":50776,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50775\/revisions\/50776"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}