{"id":6368,"date":"2019-08-10T10:16:09","date_gmt":"2019-08-10T10:16:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/indrani-devi-v-cit-2019-70-itr-42-patna-trib\/"},"modified":"2019-08-10T10:16:09","modified_gmt":"2019-08-10T10:16:09","slug":"indrani-devi-v-cit-2019-70-itr-42-patna-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indrani-devi-v-cit-2019-70-itr-42-patna-trib\/","title":{"rendered":"Indrani Devi  v. CIT  (2019) 70 ITR  42 (Patna) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee had offered profit at eight per cent. and the AO has\u00a0 accepted claim of exemption from maintenance of books as provided under S.\u00a044AA(2)(iv) of the Act. Addition confirmed by CIT(A) is deleted . (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Presumptive taxation-Non-maintenance of books of account-Addition cannot be made as cash credits. [S. 44AA(2)(iv)]<\/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-6368","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1EI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6368","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=6368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6368\/revisions"}],"predecessor-version":[{"id":6369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6368\/revisions\/6369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}