{"id":62029,"date":"2026-07-13T11:40:31","date_gmt":"2026-07-13T06:10:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/paul-dhinakaran-v-dcit2025-237-ttj-850-chennaitrib\/"},"modified":"2026-07-13T11:40:31","modified_gmt":"2026-07-13T06:10:31","slug":"paul-dhinakaran-v-dcit2025-237-ttj-850-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paul-dhinakaran-v-dcit2025-237-ttj-850-chennaitrib\/","title":{"rendered":"Paul Dhinakaran v. DCIT(2025) 237 TTJ 850 (Chennai)(Trib)"},"content":{"rendered":"<p>Assessee used the business credit card issued by JCII exclusively for incurring expenditure for official purposes of JCII, and the latter having reimbursed the said expenditure, the addition made by the AO is not sustainable. As regards jewellery, the explanation offered by the assessee, a religious preacher, based on declared income, family status, and customary gifting practices, is reasonable and consistent with accepted norms and, therefore, the addition under S. 69A in respect of jewellery was not sustainable. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A: Unexplained money-Credit card expenses incurred in representative capacity-Reimbursed expenses-Addition was deleted-Seizure of gold jewellery-Source explained-Addition was deleted. [S. 132]<\/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-62029","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g8t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62029","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=62029"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62029\/revisions"}],"predecessor-version":[{"id":62030,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62029\/revisions\/62030"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}