{"id":52328,"date":"2025-03-24T12:40:20","date_gmt":"2025-03-24T07:10:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-yash-organics-ltd-2024-115-itr-61-snahdtrib\/"},"modified":"2025-03-24T12:40:20","modified_gmt":"2025-03-24T07:10:20","slug":"dy-cit-v-yash-organics-ltd-2024-115-itr-61-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-yash-organics-ltd-2024-115-itr-61-snahdtrib\/","title":{"rendered":"Dy. CIT v. Yash Organics Ltd. (2024) 115 ITR 61 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Held that suppression of sales estimated by practice prevalent in industry without backing evidence. Order of CIT(A) deleting the addition is affirmed. Addition as unexplained cash credit is affirmed. (BP. 2-8-1996 to 11-2-2000) <br \/>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment-Cash credits-Suppression of sales-Industry practice-Undisclosed income-Addition on total sale proceeds is unjustified-Un explained cash credit is affirmed. [S. 68, 132A] <\/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-52328","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dC0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52328","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=52328"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52328\/revisions"}],"predecessor-version":[{"id":52329,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52328\/revisions\/52329"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}