{"id":17842,"date":"2021-05-10T16:06:58","date_gmt":"2021-05-10T10:36:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-deepak-soni-2020-82-itr-324-indoretrib\/"},"modified":"2021-05-10T16:06:58","modified_gmt":"2021-05-10T10:36:58","slug":"acit-v-deepak-soni-2020-82-itr-324-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-deepak-soni-2020-82-itr-324-indoretrib\/","title":{"rendered":"ACIT v. Deepak Soni (2020) 82 ITR 324 (Indore)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the assessee has proved identity, genuineness and creditworthiness of creditors\u00a0 hence deletion addition is held to be justified. As regards unintended mistakes in the remand report unintended mistakes were admitted and the AO has verified hence deletion is held to be valid.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Identity, genuineness and creditworthiness established-Deletion of addition is held to be justified-Unintended  mistakes-Remand report-Deletion of addition is held to be justified. [S. 69C]   <\/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-17842","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4DM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17842","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=17842"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17842\/revisions"}],"predecessor-version":[{"id":17843,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17842\/revisions\/17843"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}