{"id":13601,"date":"2020-11-02T13:16:33","date_gmt":"2020-11-02T13:16:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/virendra-verma-v-ito-2020-81-itr-16-sn-delhi-trib\/"},"modified":"2020-11-02T13:16:33","modified_gmt":"2020-11-02T13:16:33","slug":"virendra-verma-v-ito-2020-81-itr-16-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/virendra-verma-v-ito-2020-81-itr-16-sn-delhi-trib\/","title":{"rendered":"Virendra Verma v. ITO (2020) 81 ITR 16 (SN) ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that , confirmations and Ledger account of \u00a0creditors prima facie showing that balances came from earlier years . Balance-sheet for preceding year and earlier years not on\u00a0 record hence the matter remanded\u00a0 stating that if\u00a0 credits in\u00a0 books of\u00a0 account\u00a0 pertain\u00a0 to\u00a0 earlier year addition could not be made in instant year . Assessing Officer is directed\u00a0 to decide material brought on record . ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits \u2014 Balances from earlier years \u2013 Matter remanded to the Assessing Officer .<\/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":[21],"tags":[],"class_list":["post-13601","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3xn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13601","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=13601"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13601\/revisions"}],"predecessor-version":[{"id":13602,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13601\/revisions\/13602"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}