{"id":25396,"date":"2022-03-12T15:56:10","date_gmt":"2022-03-12T10:26:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/green-valley-tower-pvt-ltd-v-acit-2021-86-itr-1-delhitrib-5\/"},"modified":"2022-03-12T15:56:10","modified_gmt":"2022-03-12T10:26:10","slug":"green-valley-tower-pvt-ltd-v-acit-2021-86-itr-1-delhitrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/green-valley-tower-pvt-ltd-v-acit-2021-86-itr-1-delhitrib-5\/","title":{"rendered":"Green Valley Tower Pvt. Ltd. v. ACIT (2021) 86 ITR 1 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that there was no corroborative evidence to show that there was in fact transfer of money. Addition made in respect of the interest paid on post-dated cheques outside the books was to be deleted. (AY. 2006-07, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C : Unexplained expenditure-Interest paid on  post dated cheques-No  evidence that there was transfer of money-Addition cannot be made. <\/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-25396","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6BC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25396","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=25396"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25396\/revisions"}],"predecessor-version":[{"id":25397,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25396\/revisions\/25397"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}