{"id":2514,"date":"2018-10-17T02:18:30","date_gmt":"2018-10-17T02:18:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pendurthi-chandrasekhar-v-dcit-2018-407-itr-179-tap-hc-2\/"},"modified":"2019-04-29T13:24:18","modified_gmt":"2019-04-29T13:24:18","slug":"pendurthi-chandrasekhar-v-dcit-2018-407-itr-179-tap-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pendurthi-chandrasekhar-v-dcit-2018-407-itr-179-tap-hc-2\/","title":{"rendered":"Pendurthi Chandrasekhar  v. DCIT ( 2018) 407 ITR 179\/ (2019) 175 DTR 73 \/ 307 CTR 249(T&#038;AP) (HC)"},"content":{"rendered":"<p>Allowing the appeal pf the assessee the Court held that\u00a0the assessee has established the lender\u2019s identity and capacity . Accordingly addition cannot be made as cash credits.(AY.2005 -06 to 2008\u201409).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits \u2014Evidence of loan and creditworthiness of lenders were furnished \u2013Amount not assessable 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":[1],"tags":[],"class_list":["post-2514","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ey","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2514","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=2514"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2514\/revisions"}],"predecessor-version":[{"id":5254,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2514\/revisions\/5254"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}