{"id":61415,"date":"2026-06-27T12:05:19","date_gmt":"2026-06-27T06:35:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib-2\/"},"modified":"2026-06-27T12:05:19","modified_gmt":"2026-06-27T06:35:19","slug":"renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renu-vinod-kaushal-v-ito-2025-215-itd-12-ahd-trib-2\/","title":{"rendered":"Renu Vinod Kaushal. v. ITO (2025) 215 ITD 12 (Ahd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee, engaged in transport business, made cash deposits of Rs. 26.01 lakh, and the Assessing Officer made additions under section 69A. Tribunal held that\u00a0 considering past disclosures of transportation receipts of Rs. 9.16 lakh and redeposit of Rs. 4.65 lakh out of earlier withdrawals, addition was to be sustained to the extent of Rs.10 lakh. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A: Unexplained money-Cash deposits-Past disclosures and withdrawals-Addition was sustained to the extent of Rs 10 lakhs.[S.44AE] <\/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-61415","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61415","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=61415"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61415\/revisions"}],"predecessor-version":[{"id":61416,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61415\/revisions\/61416"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}