{"id":9896,"date":"2020-02-18T11:35:14","date_gmt":"2020-02-18T11:35:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/balbir-chand-virmani-v-cit-2020-268-taxman-196-phhc\/"},"modified":"2020-02-18T11:35:14","modified_gmt":"2020-02-18T11:35:14","slug":"balbir-chand-virmani-v-cit-2020-268-taxman-196-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/balbir-chand-virmani-v-cit-2020-268-taxman-196-phhc\/","title":{"rendered":"Balbir Chand Virmani v. CIT (2020) 268 Taxman 196 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that, once assessee accepted documents which were seized from his premises, and once he had owned entries and undertaken to explain them in next financial year and had not offered any explanation whatsoever, said amounts had rightly been added to other income of assessee. (AY.1989 -90)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Entries found in the books of account seized from premises\u2013Failure to explain\u2013Addition is held to be valid.<\/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-9896","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2zC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9896","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=9896"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9896\/revisions"}],"predecessor-version":[{"id":9897,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9896\/revisions\/9897"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}