{"id":14182,"date":"2020-12-06T06:47:51","date_gmt":"2020-12-06T06:47:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/carol-securities-pvt-ltd-v-dy-cit-202078-itr-469-delhi-trib\/"},"modified":"2020-12-06T06:47:51","modified_gmt":"2020-12-06T06:47:51","slug":"carol-securities-pvt-ltd-v-dy-cit-202078-itr-469-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/carol-securities-pvt-ltd-v-dy-cit-202078-itr-469-delhi-trib\/","title":{"rendered":"Carol Securities Pvt. Ltd. v Dy. CIT (2020)78 ITR 469 ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee has not proved the source of the security deposits claimed to have been received. Payment to an agent and deduction of tax from such payment would not prove the creditworthiness of that agent or the genuineness of the purported security deposit from that agent. Addition is held to be justified . ( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits \u2014 Security deposits \u2014Lack of full details of  parties \u2013 Addition 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":[21],"tags":[],"class_list":["post-14182","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3GK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14182","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=14182"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14182\/revisions"}],"predecessor-version":[{"id":14183,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14182\/revisions\/14183"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}