{"id":62267,"date":"2026-07-18T16:17:39","date_gmt":"2026-07-18T10:47:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib-ashok-panwar-acit-2025-238-ttj-681-jodhpurtrib\/"},"modified":"2026-07-18T16:17:39","modified_gmt":"2026-07-18T10:47:39","slug":"ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib-ashok-panwar-acit-2025-238-ttj-681-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-panwar-huf-v-acit-2025-238-ttj-681-jodhpurtrib-ashok-panwar-acit-2025-238-ttj-681-jodhpurtrib\/","title":{"rendered":"Ashok Panwar (HUF) v. ACIT (2025) 238 TTJ 681 (Jodhpur)(Trib.) Ashok Panwar. ACIT (2025) 238 TTJ 681 (Jodhpur)(Trib.)"},"content":{"rendered":"<p>The assessee purchased and sold shares through the Bombay Stock Exchange, received delivery in the demat account, and all transactions were routed through banking channels. As the AO failed to establish any involvement of the assessee in price manipulation or cash trail and rejected none of the documentary evidence, the Tribunal deleted the additions under sections 68 and 69C. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits-Bogus long-term capital gains-Genuine share transactions through stock exchange, demat account and banking channels cannot be treated as bogus in the absence of incriminating evidence. [S. 45 69C] <\/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-62267","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62267","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=62267"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62267\/revisions"}],"predecessor-version":[{"id":62268,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62267\/revisions\/62268"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}