{"id":1109,"date":"2018-05-31T13:14:11","date_gmt":"2018-05-31T13:14:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-swastik-construction-2018-254-taxman-163-guj-hc-2\/"},"modified":"2018-05-31T13:14:11","modified_gmt":"2018-05-31T13:14:11","slug":"pcit-v-swastik-construction-2018-254-taxman-163-guj-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-swastik-construction-2018-254-taxman-163-guj-hc-2\/","title":{"rendered":"PCIT v. Swastik Construction (2018) 254 Taxman 163 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,Outstanding credits\u00a0 payable to sub contractors where tax was deducted at source\u00a0 could not be added treating same as unexplained cash credit .If addition is up held it will lead to\u00a0 very ubnormal\u00a0to a govt contractor . \u00a0(AY. 2007-08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Sub -contract- Outstanding credits  payable to sub contractors where tax was deducted at source  could not be added treating same as unexplained cash credit -If addition is up held it will lead to  very ubnormal  to a govt contractor .<\/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-1109","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1109","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=1109"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1109\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}