{"id":52252,"date":"2025-03-24T12:18:33","date_gmt":"2025-03-24T06:48:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chintpuri-school-v-dy-cit-2024-115-itr-17-snamritsartrib\/"},"modified":"2025-03-24T12:18:33","modified_gmt":"2025-03-24T06:48:33","slug":"chintpuri-school-v-dy-cit-2024-115-itr-17-snamritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chintpuri-school-v-dy-cit-2024-115-itr-17-snamritsartrib\/","title":{"rendered":"Chintpuri School v. Dy. CIT (2024) 115 ITR 17 (SN)(Amritsar)(Trib)"},"content":{"rendered":"<p>Held that cash deposited cannot be treated as unexplained money merely on suspicion.\u00a0 Expenses\u00a0 cannot be disallowed on estimate basis. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Un explained money-Cash deposit-Demonetisation-Addition cannot be  made on suspicion-Addition is deleted-Business expenditure-Disallowance of expenses on estimate basis is disallowed.  [S.37(1),115BBE] <\/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-52252","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52252","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=52252"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52252\/revisions"}],"predecessor-version":[{"id":52253,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52252\/revisions\/52253"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}