{"id":5755,"date":"2019-06-14T11:23:42","date_gmt":"2019-06-14T11:23:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/satish-kumar-v-ito-2019-198-ttj-114-175-dtr-121-asr-trib\/"},"modified":"2019-06-14T11:23:42","modified_gmt":"2019-06-14T11:23:42","slug":"satish-kumar-v-ito-2019-198-ttj-114-175-dtr-121-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-kumar-v-ito-2019-198-ttj-114-175-dtr-121-asr-trib\/","title":{"rendered":"Satish Kumar v. ITO  (2019) 198 TTJ 114 \/ 175 DTR 121 (Asr.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, Bank statement cannot be considered as books maintained\u00a0 by\u00a0 assessee. According the addition as cash credit was deleted. Followed CIT v. Bhaicahnd H. Gandhi (1983) 143 ITR 67 (Bom.)(HC), Mehul Vyas v. ITO (2017) 164\u00a0 ITD\u00a0 296 (Mum.)(Trib). (AY 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bank statement cannot be considered as books maintained  by  assessee-Addition is held to be not valid.<\/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":[1],"tags":[],"class_list":["post-5755","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5755","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=5755"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5755\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}