{"id":52728,"date":"2025-04-07T10:29:07","date_gmt":"2025-04-07T04:59:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-gaurav-kumar-agrawal-2023-37-nypttj-1321-2024-168-taxmann-com-260-228-ttj-675-raipurtrib\/"},"modified":"2025-04-07T10:29:07","modified_gmt":"2025-04-07T04:59:07","slug":"acit-v-gaurav-kumar-agrawal-2023-37-nypttj-1321-2024-168-taxmann-com-260-228-ttj-675-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-gaurav-kumar-agrawal-2023-37-nypttj-1321-2024-168-taxmann-com-260-228-ttj-675-raipurtrib\/","title":{"rendered":"ACIT v. Gaurav Kumar Agrawal (2023) 37 NYPTTJ 1321 \/ (2024) 168 taxmann.com 260\/ 228 TTJ 675 (Raipur)(Trib)"},"content":{"rendered":"<p>Tribunal held that the Assessee has\u00a0 explained source of the gold, bullion which was received as per\u00a0 will of grand mother. The document was notarized. Order of CIT(A) deleting the addition is affirmed. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69B : Amounts of investments not fully disclosed in books of account-Search-Gold bullion-Received though will-Deletion of addition by  CIT(A) is affirmed. [S. 132(4),153A] <\/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-52728","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dIs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52728","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=52728"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52728\/revisions"}],"predecessor-version":[{"id":52729,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52728\/revisions\/52729"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}