{"id":52236,"date":"2025-03-24T12:15:10","date_gmt":"2025-03-24T06:45:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ishtiaq-ahmad-rather-v-ito-2024-115-itr-27-sn-amritsartrib\/"},"modified":"2025-03-24T12:15:10","modified_gmt":"2025-03-24T06:45:10","slug":"ishtiaq-ahmad-rather-v-ito-2024-115-itr-27-sn-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ishtiaq-ahmad-rather-v-ito-2024-115-itr-27-sn-amritsartrib\/","title":{"rendered":"Ishtiaq Ahmad Rather v. ITO (2024) 115 ITR 27 (SN) (Amritsar)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the CIT(A) has not given benefit of telescoping.\u00a0 Addition as cash credits is deleted (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD : Presumptive  basis-Cash credits-Unexplained money-Books of account not maintained-Cash deposits and withdrawals-Telescoping is applicable-Addition is deleted-Delay of 33 days in filing of an appeal is condoned.  [S. 68]  <\/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-52236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52236","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=52236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52236\/revisions"}],"predecessor-version":[{"id":52237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52236\/revisions\/52237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}