{"id":52254,"date":"2025-03-24T12:18:51","date_gmt":"2025-03-24T06:48:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib-2\/"},"modified":"2025-03-24T12:18:51","modified_gmt":"2025-03-24T06:48:51","slug":"kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kiran-pal-singh-v-dy-cit-2024-115-itr-33-sndelhitrib-2\/","title":{"rendered":"Kiran Pal Singh v. Dy. CIT (2024) 115 ITR 33 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that when the third party\u00a0 admitted\u00a0 and addition is made in the assessment of third party,\u00a0 no addition can be made in respect of same amount made, especially when no cross examination is provided.\u00a0 (AY. 2012-13 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Search-Third party-Unaccounted money Admitted by third party-Cross examination is not provided-Addition is deleted. [S. 132] <\/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-52254","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52254","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=52254"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52254\/revisions"}],"predecessor-version":[{"id":52255,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52254\/revisions\/52255"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}