{"id":53755,"date":"2025-05-08T12:31:18","date_gmt":"2025-05-08T07:01:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-mayurbhanj-central-cooperative-bank-ltd-2024-230-ttj-655-240-dtr-17-38-nypttj-807-cuttacktrib-3\/"},"modified":"2025-05-08T12:31:18","modified_gmt":"2025-05-08T07:01:18","slug":"ito-v-mayurbhanj-central-cooperative-bank-ltd-2024-230-ttj-655-240-dtr-17-38-nypttj-807-cuttacktrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-mayurbhanj-central-cooperative-bank-ltd-2024-230-ttj-655-240-dtr-17-38-nypttj-807-cuttacktrib-3\/","title":{"rendered":"ITO v. Mayurbhanj Central Cooperative Bank Ltd. (2024) 230 TTJ 655 \/ 240 DTR 17 \/ 38 NYPTTJ 807 (Cuttack)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that the assessee has maintained\u00a0 complete record of customers.\u00a0 Receipts from the customers cannot be\u00a0 assessed as unexplained. Order of CIT(A) is affirmed.(AY.2014-15, 2015-16, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Demonetisation-Bank notes-Complete record is maintained-Receipts from the customers cannot be  assssed as unexplained.<\/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-53755","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dZ1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53755","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=53755"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53755\/revisions"}],"predecessor-version":[{"id":53756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53755\/revisions\/53756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}