{"id":52246,"date":"2025-03-24T12:17:22","date_gmt":"2025-03-24T06:47:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-arvindbhai-ratanbhai-mokani-2024115-itr-251-surattrib\/"},"modified":"2025-03-24T12:17:22","modified_gmt":"2025-03-24T06:47:22","slug":"ito-v-arvindbhai-ratanbhai-mokani-2024115-itr-251-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-arvindbhai-ratanbhai-mokani-2024115-itr-251-surattrib\/","title":{"rendered":"ITO v. Arvindbhai Ratanbhai Mokani (2024)115 ITR 251 (Surat)(Trib)"},"content":{"rendered":"<p>Held that source of advance sale proceeds of land is\u00a0\u00a0 subject to capital gains tax.\u00a0 Identity of recipient and source of funds made through banking channel established. Order of CIT(A) deleting the addition is affirmed <em>(<\/em>AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Time deposit-Unexplained advances-Identity of recipient and source of funds made through banking channel established-Proceeds subject to capital gains-Deletion of addition is affirmed. [S. 45] <\/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-52246","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52246","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=52246"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52246\/revisions"}],"predecessor-version":[{"id":52247,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52246\/revisions\/52247"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}