{"id":62271,"date":"2026-07-18T16:18:09","date_gmt":"2026-07-18T10:48:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ayesha-steels-p-ltd-v-ito-2025-238-ttj-942-delhitrib\/"},"modified":"2026-07-18T16:18:09","modified_gmt":"2026-07-18T10:48:09","slug":"ayesha-steels-p-ltd-v-ito-2025-238-ttj-942-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ayesha-steels-p-ltd-v-ito-2025-238-ttj-942-delhitrib\/","title":{"rendered":"Ayesha Steels (P) Ltd v. ITO (2025) 238 TTJ 942 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the assessee has explained the cash deposits in the bank representing cash sales, and the books of account are audited, and the Assessing Officer has not rejected the books of account. Addition was deleted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits-Cash deposit in bank-Demonetisation-Cash sales-Books of account not rejected-Figures of sales have been depicted in VAT return-Addition is deleted-Section 115BBE is applicable to transactions on or after 1st April, 2017.[S. 115BBE] <\/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-62271","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62271","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=62271"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62271\/revisions"}],"predecessor-version":[{"id":62272,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62271\/revisions\/62272"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}