{"id":53956,"date":"2025-05-10T10:25:03","date_gmt":"2025-05-10T04:55:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/saru-enterprises-p-ltd-v-acit-2024-232-ttj-441-244-dtr-11-38-nypttj-1325-chdtrib\/"},"modified":"2025-05-10T10:25:03","modified_gmt":"2025-05-10T04:55:03","slug":"saru-enterprises-p-ltd-v-acit-2024-232-ttj-441-244-dtr-11-38-nypttj-1325-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saru-enterprises-p-ltd-v-acit-2024-232-ttj-441-244-dtr-11-38-nypttj-1325-chdtrib\/","title":{"rendered":"Saru Enterprises (P) Ltd. v. ACIT (2024) 232 TTJ 441 \/ 244 DTR 11 \/ 38 NYPTTJ 1325 (Chd)(Trib)"},"content":{"rendered":"<p>Held that In\u00a0 no physical stock and no excess cash were actually found at the time of survey at the premises of the assessee, addition under S. 69 and 69A made by the AO towards alleged excess stock and excess cash cannot be sustained solely on the basis of voluntary surrender of additional income by the assessee. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments-Un explained money-No excess  stock-Survey-Merely on the basis of statement no addition can be made.[S.69A, 133A] <\/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-53956","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e2g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53956","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=53956"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53956\/revisions"}],"predecessor-version":[{"id":53957,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53956\/revisions\/53957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}