{"id":54275,"date":"2025-05-17T11:51:51","date_gmt":"2025-05-17T06:21:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manish-mehta-v-ito-2024-chambers-journal-march-p-112-mumtrib\/"},"modified":"2025-05-17T11:51:51","modified_gmt":"2025-05-17T06:21:51","slug":"manish-mehta-v-ito-2024-chambers-journal-march-p-112-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manish-mehta-v-ito-2024-chambers-journal-march-p-112-mumtrib\/","title":{"rendered":"Manish Mehta v. ITO (2024) Chamber\u2019s Journal-March p. 112 (Mum)(Trib)"},"content":{"rendered":"<p>Held that merely on the basis of information from Investigation wing\u00a0 as regards the accommodation entries from Bhanwarlal Jain,\u00a0\u00a0 Rajendra Jain &amp;\u00a0 Gautam Jain group, addition cannot be made when there is no evidence to show that the amount was credited in the books of accounts of assessee.\u00a0 (AY. 2009-10) (ITA No. 2679\/ Mum\/ 2023 dt. 31-1 2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Accommodation entries-Information from Investigation Wing-Bhanwarlal Jain-Rajendra Jain-Gautam Jain group-No evidence that amount was credited-Addition is deleted.<\/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-54275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54275","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=54275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54275\/revisions"}],"predecessor-version":[{"id":54276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54275\/revisions\/54276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}