{"id":52244,"date":"2025-03-24T12:17:00","date_gmt":"2025-03-24T06:47:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib\/"},"modified":"2025-03-24T12:17:00","modified_gmt":"2025-03-24T06:47:00","slug":"kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib\/","title":{"rendered":"Kiran Pal Singh v. Dy. CIT (2024) 115 ITR 33 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 merely on the basis of manual register with details of loan which was seized in search addition cannot be made on basis of presumption. As regards\u00a0 rental income\u00a0 which is offered to tax, addition is deleted.(AY. 2012-13 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Interest-Manual register with details of loan  is seized in search-Addition cannot be made on basis of presumption-Rental income is offered to tax-Addition is deleted. [S. 69, 132(4A). [S. 69A, 69C, 131(IA), 132, 132(4A), 153C] <\/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-52244","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52244","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=52244"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52244\/revisions"}],"predecessor-version":[{"id":52245,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52244\/revisions\/52245"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}