{"id":10709,"date":"2020-03-22T06:45:53","date_gmt":"2020-03-22T06:45:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-swati-housing-construction-p-ltd-2020-180-itd-854-delhitrib-2\/"},"modified":"2020-03-22T06:45:53","modified_gmt":"2020-03-22T06:45:53","slug":"ito-v-swati-housing-construction-p-ltd-2020-180-itd-854-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-swati-housing-construction-p-ltd-2020-180-itd-854-delhitrib-2\/","title":{"rendered":"ITO v. Swati Housing &#038; Construction (P.) Ltd. (2020) 180 ITD 854 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that sundry creditors coming from earlier years cannot be added as cash credits. Tribunal also held that\u00a0 purchases made from sundry creditors had been duly accounted for and were part of trading account and neither debit side nor credit side of trading results had been disturbed nor books of account had been rejected, then no addition on account of sundry creditors could be made.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Sundry creditors-From earlier years-No addition can be made. <\/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-10709","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2MJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10709","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=10709"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10709\/revisions"}],"predecessor-version":[{"id":10710,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10709\/revisions\/10710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}