{"id":53606,"date":"2025-04-29T12:11:24","date_gmt":"2025-04-29T06:41:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-v-ito-2024-229-ttj-746-238-dtr-57-38-nypttj-547-jodhpur-trib\/"},"modified":"2025-04-29T12:11:24","modified_gmt":"2025-04-29T06:41:24","slug":"ramesh-v-ito-2024-229-ttj-746-238-dtr-57-38-nypttj-547-jodhpur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-v-ito-2024-229-ttj-746-238-dtr-57-38-nypttj-547-jodhpur-trib\/","title":{"rendered":"Ramesh v. ITO (2024) 229 TTJ 746 \/ 238 DTR 57 \/ 38 NYPTTJ 547 (Jodhpur) (Trib)"},"content":{"rendered":"<p>Held that when the sales is not disputed cash deposited by customers \u00a0though SBN cannot be considered as unexplained money in the hands of the assessee as the same has not been received by the assessee directly and the same was received by the bank which was permitted till 31st December, to be received by the bank.\u00a0 Addition is deleted. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Income from undisclosed sources-Cash deposits in banks-Demonetization-Sale of goods-Deposited by customers-Addition is deleted. [s. 133(6)] <\/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-53606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dWC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53606","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=53606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53606\/revisions"}],"predecessor-version":[{"id":53607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53606\/revisions\/53607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}