{"id":24480,"date":"2022-01-29T12:45:29","date_gmt":"2022-01-29T07:15:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/geeri-fashion-p-ltd-v-ito-2021-191-itd-155-surattrib\/"},"modified":"2022-01-29T12:45:29","modified_gmt":"2022-01-29T07:15:29","slug":"geeri-fashion-p-ltd-v-ito-2021-191-itd-155-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geeri-fashion-p-ltd-v-ito-2021-191-itd-155-surattrib\/","title":{"rendered":"Geeri Fashion (P.) Ltd. v. ITO (2021) 191 ITD 155 (Surat)(Trib.)"},"content":{"rendered":"<p>Held that share application and share premium which was received earlier year, addition cannot be made in the current financial year.\u00a0\u00a0 Followed Ivan Singh v. ACIT\u00a0 (2020) 272 Taxman 36 (Bom.)(HC). (AY. 2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application and share premium-Received earlier year-Addition cannot be made in the current financial 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-24480","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6mQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24480","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=24480"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24480\/revisions"}],"predecessor-version":[{"id":24481,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24480\/revisions\/24481"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}