{"id":61413,"date":"2026-06-27T12:05:05","date_gmt":"2026-06-27T06:35:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib\/"},"modified":"2026-06-27T12:05:05","modified_gmt":"2026-06-27T06:35:05","slug":"renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib\/","title":{"rendered":"Renu Vinod Kaushal. v. ITO (2025) 215 ITD 12 (Ahd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Assessing Officer made an addition in respect of investment in bonds\/debentures as unexplained. On appeal, the Tribunal held that the investment was made from her daughter&#8217;s bank account, where she was a nominee. Addition was deleted.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69: Unexplained investment-Bonds\/Debenture-Investment was made from her daughter&#8217;s bank account, where she was a nominee-Addition was 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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61413","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61413","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=61413"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61413\/revisions"}],"predecessor-version":[{"id":61414,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61413\/revisions\/61414"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}