{"id":55092,"date":"2025-06-24T16:21:49","date_gmt":"2025-06-24T10:51:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-sumit-agrawal-2025-210-itd-177-raipur-trib\/"},"modified":"2025-06-24T16:21:49","modified_gmt":"2025-06-24T10:51:49","slug":"ito-v-sumit-agrawal-2025-210-itd-177-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-sumit-agrawal-2025-210-itd-177-raipur-trib\/","title":{"rendered":"ITO v. Sumit Agrawal. (2025) 210 ITD 177 (Raipur) (Trib.)"},"content":{"rendered":"<p>Assessing Officer disallowed 25 per cent of total purchases. CIT(A) considering the evidences deleted the addition. On appeal tribunal affirmed the order of the CIT(A).(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure-Bogus purchases-Deletion of addition by CIT(A) is affirmed. [S. 147] <\/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-55092","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ekA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55092","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=55092"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55092\/revisions"}],"predecessor-version":[{"id":55093,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55092\/revisions\/55093"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}