{"id":23222,"date":"2021-12-21T16:52:30","date_gmt":"2021-12-21T11:22:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-zexus-air-services-p-ltd-2021-189-itd-434-88-itr-1-delhitrib\/"},"modified":"2021-12-21T16:52:30","modified_gmt":"2021-12-21T11:22:30","slug":"ito-v-zexus-air-services-p-ltd-2021-189-itd-434-88-itr-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-zexus-air-services-p-ltd-2021-189-itd-434-88-itr-1-delhitrib\/","title":{"rendered":"ITO v. Zexus Air Services (P.) Ltd. (2021) 189 ITD 434 \/ 88 ITR 1 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that allotment of shares in lieu of goodwill there was\u00a0 no movement of actual money either cash or through bank.\u00a0 Addition cannot be made as cash credits (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share capital-Good will-Allotment of shares in lieu of goodwill-No movement of actual money either cash or through bank-Addition cannot be made as cash credits.  <\/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-23222","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23222","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=23222"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23222\/revisions"}],"predecessor-version":[{"id":23223,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23222\/revisions\/23223"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}