{"id":51972,"date":"2025-03-18T11:35:04","date_gmt":"2025-03-18T06:05:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cottage-arts-emporium-v-acit-2024114-itr-69-sn-chennaitrib\/"},"modified":"2025-03-18T11:35:04","modified_gmt":"2025-03-18T06:05:04","slug":"cottage-arts-emporium-v-acit-2024114-itr-69-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cottage-arts-emporium-v-acit-2024114-itr-69-sn-chennaitrib\/","title":{"rendered":"Cottage Arts Emporium v. ACIT (2024)114 ITR 69 (SN.) (Chennai)(Trib)"},"content":{"rendered":"<p>Held that the assesseee had cash balance available with the various bank branches (per auditor\u2019s certificate) and had made cash sales on announcement of demonetisation as supported by sales bills. Addition is deleted.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Cash deposits in bank account-Demonetisation-Cash sales and opening balance-Advance salary  to employees-Addition is deleted.   [S.115E]  <\/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-51972","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dwg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51972","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=51972"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51972\/revisions"}],"predecessor-version":[{"id":51973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51972\/revisions\/51973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}