{"id":53854,"date":"2025-05-08T16:02:55","date_gmt":"2025-05-08T10:32:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-inder-jaggi-2024-231-ttj-768-38-nypttj-1103-raipurtrib\/"},"modified":"2025-05-08T16:02:55","modified_gmt":"2025-05-08T10:32:55","slug":"ito-v-inder-jaggi-2024-231-ttj-768-38-nypttj-1103-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-inder-jaggi-2024-231-ttj-768-38-nypttj-1103-raipurtrib\/","title":{"rendered":"ITO v. Inder Jaggi (2024) 231 TTJ 768 \/ 38 NYPTTJ 1103 (Raipur)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the<strong>\u00a0 <\/strong>fair market value of the property received as gift by the assessee from his father as recorded in the books of accounts by the assessee cannot be brought to tax under S.\u00a0 68. Order of CIT(A) is affirmed. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Value of property received as gift from father-Accounting entries-Addition cannot be made. <\/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-53854","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e0C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53854","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=53854"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53854\/revisions"}],"predecessor-version":[{"id":53855,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53854\/revisions\/53855"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}