{"id":25384,"date":"2022-03-12T15:53:55","date_gmt":"2022-03-12T10:23:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-211-ttj-230-201-dtr-209-delhitrib-2\/"},"modified":"2022-03-12T15:53:55","modified_gmt":"2022-03-12T10:23:55","slug":"dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-211-ttj-230-201-dtr-209-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mps-infotecnics-pvt-ltd-2021-86-itr-141-211-ttj-230-201-dtr-209-delhitrib-2\/","title":{"rendered":"Dy.CIT v. MPS Infotecnics Pvt. Ltd. (2021) 86 ITR 141 \/ 211 TTJ 230 \/ 201 DTR 209 (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that the assessee has established genuineness and creditworthiness of transaction, deletion of addition was held to be justified. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Convertible warrants-Receipts of money over three years-Genuineness  of and creditworthiness of transaction was established-Deletion of addition was justified.  <\/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-25384","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Bq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25384","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=25384"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25384\/revisions"}],"predecessor-version":[{"id":25385,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25384\/revisions\/25385"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}