{"id":10964,"date":"2020-04-02T06:43:52","date_gmt":"2020-04-02T06:43:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/debjyoti-dutta-v-ito-202077-itr-17-sn-cuttacktrib\/"},"modified":"2020-04-02T06:43:52","modified_gmt":"2020-04-02T06:43:52","slug":"debjyoti-dutta-v-ito-202077-itr-17-sn-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/debjyoti-dutta-v-ito-202077-itr-17-sn-cuttacktrib\/","title":{"rendered":"Debjyoti Dutta v. ITO (2020)77 ITR 17 (SN) (Cuttack)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the assessee has discharged the burden by establishing identity and creditworthiness of the lender, hence\u00a0 addition as cash credits\u00a0 is held to be not valid. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Identity and creditworthiness is established\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-10964","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2QQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10964","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=10964"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10964\/revisions"}],"predecessor-version":[{"id":10965,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10964\/revisions\/10965"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}