{"id":16888,"date":"2021-04-16T13:56:38","date_gmt":"2021-04-16T08:26:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bini-builders-p-ltd-v-dcit-2020-185-itd-236-mum-trib\/"},"modified":"2022-04-06T06:00:06","modified_gmt":"2022-04-06T00:30:06","slug":"bini-builders-p-ltd-v-dcit-2020-185-itd-236-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bini-builders-p-ltd-v-dcit-2020-185-itd-236-mum-trib\/","title":{"rendered":"Bini Builders (P.) Ltd. v. DCIT (2020) 185 ITD 236\/ (2021) 211 TTJ 869\/ 203 DTR 334 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that net worth chart revealed that all investor entities had sufficient net worth to make investment in assessee-company, accordingly the addition was directed to be deleted. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share capital-Investors had sufficient net worth-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":[21],"tags":[],"class_list":["post-16888","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4oo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16888","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=16888"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16888\/revisions"}],"predecessor-version":[{"id":26169,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16888\/revisions\/26169"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}