{"id":24476,"date":"2022-01-29T12:44:47","date_gmt":"2022-01-29T07:14:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ravindra-arunachala-nadar-v-acit-2021-191-itd-520-chennaitrib-2\/"},"modified":"2022-01-29T12:44:47","modified_gmt":"2022-01-29T07:14:47","slug":"ravindra-arunachala-nadar-v-acit-2021-191-itd-520-chennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravindra-arunachala-nadar-v-acit-2021-191-itd-520-chennaitrib-2\/","title":{"rendered":"Ravindra Arunachala Nadar v. ACIT (2021) 191 ITD 520 (Chennai)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 credits not received during current financial year but were brought forward from earlier years addition cannot be made as cash credits. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Brought forward creditors from earlier financial year-Addition cannot be made as cash credits for the relevant assessment  year. <\/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-24476","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24476","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=24476"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24476\/revisions"}],"predecessor-version":[{"id":24477,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24476\/revisions\/24477"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}