{"id":10966,"date":"2020-04-02T06:44:11","date_gmt":"2020-04-02T06:44:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dibyajyoti-chemicals-p-ltd-v-dy-cit-2020-77-itr-40-sn-cuttacktrib\/"},"modified":"2020-04-02T06:44:11","modified_gmt":"2020-04-02T06:44:11","slug":"dibyajyoti-chemicals-p-ltd-v-dy-cit-2020-77-itr-40-sn-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dibyajyoti-chemicals-p-ltd-v-dy-cit-2020-77-itr-40-sn-cuttacktrib\/","title":{"rendered":"Dibyajyoti Chemicals P. Ltd. v. Dy. CIT (2020) 77 ITR 40 (SN) (Cuttack)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the assessee failed\u00a0 to prove the credit worthiness of the creditor. No\u00a0 interest was paid on loan to lender in the relevant year or subsequent year. Addition is held to be justified. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Failure to prove creditworthiness of the creditor \u2013Addition 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-10966","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2QS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10966","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=10966"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10966\/revisions"}],"predecessor-version":[{"id":10967,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10966\/revisions\/10967"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}