{"id":61857,"date":"2026-07-07T11:20:07","date_gmt":"2026-07-07T05:50:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-ganesh-commodity-brokers-v-ito-2025-236-ttj-826-delhi-trib\/"},"modified":"2026-07-07T11:20:07","modified_gmt":"2026-07-07T05:50:07","slug":"shree-ganesh-commodity-brokers-v-ito-2025-236-ttj-826-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-ganesh-commodity-brokers-v-ito-2025-236-ttj-826-delhi-trib\/","title":{"rendered":"Shree Ganesh Commodity Brokers v. ITO (2025) 236 TTJ 826 (Delhi) Trib)"},"content":{"rendered":"<p>Held that the amounts being loss which resulted in outgo and depletion of funds, were not amounts credited in the books of the assessee-firm and, therefore, the addition under S 68 made by the AO is not sustainable.(AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits-Amounts not credited in the books of the assessee-loss resulted in an outgo and depletion of funds-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-61857","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61857","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=61857"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61857\/revisions"}],"predecessor-version":[{"id":61858,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61857\/revisions\/61858"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}