{"id":52722,"date":"2025-04-07T10:27:26","date_gmt":"2025-04-07T04:57:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/t-r-pachamuthu-v-acit-2024-165-taxmann-com-178-228-ttj-760-236-dtr-7-38-nypttj-231-chennai-trib\/"},"modified":"2025-04-07T10:27:26","modified_gmt":"2025-04-07T04:57:26","slug":"t-r-pachamuthu-v-acit-2024-165-taxmann-com-178-228-ttj-760-236-dtr-7-38-nypttj-231-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/t-r-pachamuthu-v-acit-2024-165-taxmann-com-178-228-ttj-760-236-dtr-7-38-nypttj-231-chennai-trib\/","title":{"rendered":"T.R. Pachamuthu v. ACIT (2024) 165 taxmann.com 178\/ 228 TTJ 760 \/ 236 DTR 7 \/ 38 NYPTTJ 231 (Chennai) (Trib)"},"content":{"rendered":"<p>Held that the assessee has shown that the amount declared under VDIS 1997 on 26th Dec., 1997 represented undisclosed investments made in earlier assessment years i.e., 1991-92 to 1997-98, and not of\u00a0 financial year 1997-98. Addition is deleted. (AY.1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Voluntary Disclosure of Income Scheme, 1997-Payment of tax was made beyond time prescribed-Investment in earlier years-Addition is deleted. [VDIS, 1997] <\/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-52722","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dIm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52722","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=52722"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52722\/revisions"}],"predecessor-version":[{"id":52723,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52722\/revisions\/52723"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}