{"id":54362,"date":"2025-05-19T06:10:06","date_gmt":"2025-05-19T00:40:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deepak-setia-v-dy-cit-2023-106-itr-125-amritsar-trib\/"},"modified":"2025-05-19T06:10:06","modified_gmt":"2025-05-19T00:40:06","slug":"deepak-setia-v-dy-cit-2023-106-itr-125-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-setia-v-dy-cit-2023-106-itr-125-amritsar-trib\/","title":{"rendered":"Deepak Setia v. Dy.CIT ( 2023) 106 ITR 125 ( Amritsar ) (Trib)"},"content":{"rendered":"<p>Held that revenue is not justified in assessing the miscellaneous income as income from other sources and applying the special rate as per section 115BBE of the Act . (AY. 2019 -20 )(ITA No. 112 ( ASR) of 2023 dt. 17 -6 -2023 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money \u2013 Assessing the miscellaneous business income as income from other sources and applying the special rate as per section 115BBE is not justified . [ S. 115BBE ]<\/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-54362","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54362","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=54362"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54362\/revisions"}],"predecessor-version":[{"id":54363,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54362\/revisions\/54363"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}