{"id":56236,"date":"2025-08-22T11:04:05","date_gmt":"2025-08-22T05:34:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hemlata-kamalakar-deo-v-ito-2025-212-itd-264-mumtrib\/"},"modified":"2025-08-22T11:04:05","modified_gmt":"2025-08-22T05:34:05","slug":"hemlata-kamalakar-deo-v-ito-2025-212-itd-264-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemlata-kamalakar-deo-v-ito-2025-212-itd-264-mumtrib\/","title":{"rendered":"Hemlata Kamalakar Deo v. ITO (2025) 212 ITD 264 (Mum)(Trib.)"},"content":{"rendered":"<p>Assessee, 80-year-old widow, deposited \u20b913.62 lakhs during demonetisation. AO made addition u\/s 68. Tribunal found that deposits were accumulated savings of her late husband (a priest) kept in cash due to old age and medical insecurity. Considering her social background and evidence, addition was deleted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Demonetisation-Cash deposit-Senior citizen widow-Savings over 30 years-Addition 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-56236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eD2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56236","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=56236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56236\/revisions"}],"predecessor-version":[{"id":56237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56236\/revisions\/56237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}