{"id":6366,"date":"2019-08-10T10:15:48","date_gmt":"2019-08-10T10:15:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-jyoti-saraf-smt-2019-70-itr-52-kol-trib\/"},"modified":"2019-08-10T10:15:48","modified_gmt":"2019-08-10T10:15:48","slug":"ito-v-jyoti-saraf-smt-2019-70-itr-52-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-jyoti-saraf-smt-2019-70-itr-52-kol-trib\/","title":{"rendered":"ITO  v.  Jyoti Saraf (Smt.) (2019) 70 ITR  52 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee has discharged the burden by filing affidavits, Bank statements, balance-sheets, Income-Tax Return\u00a0 Acknowledgements, Permanent Account Number Details , loan confirmation etc\u00a0 of the lenders . Accordingly the\u00a0 addition is held to be not justified. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Loan\u2013Depositors have filed affidavits, Bank statements, balance-sheets, Income-Tax Return  Acknowledgements, Permanent Account Number Details, loan confirmation etc. \u2013 Burden discharged \u2013 Addition is held to be not justified.<\/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_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6366","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1EG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6366","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=6366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6366\/revisions"}],"predecessor-version":[{"id":6367,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6366\/revisions\/6367"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}