{"id":6608,"date":"2019-08-21T08:30:08","date_gmt":"2019-08-21T08:30:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-t-b-kunhimahin-haji-and-others-2019-415-itr-491-ker-hc\/"},"modified":"2019-08-21T08:30:08","modified_gmt":"2019-08-21T08:30:08","slug":"cit-v-t-b-kunhimahin-haji-and-others-2019-415-itr-491-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-t-b-kunhimahin-haji-and-others-2019-415-itr-491-ker-hc\/","title":{"rendered":"CIT   v.  T. B. Kunhimahin Haji and others. (2019) 415 ITR 491 (Ker.)(HC)"},"content":{"rendered":"<p>The Court held that the assessee discharged the burden by explaining the source, identity of creditor and genuineness of the Transaction. Deletion of addition is held to be justified. (AY.2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash Credits-Source of fund  explained\u2013Burden discharged -Deletion of addition is held to be 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-6608","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1IA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6608","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=6608"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6608\/revisions"}],"predecessor-version":[{"id":6609,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6608\/revisions\/6609"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}