{"id":25462,"date":"2022-03-12T16:41:02","date_gmt":"2022-03-12T11:11:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tci-constructions-ltd-v-dy-cit-2021-87-itr-45-sn-hyd-trib-2\/"},"modified":"2022-03-12T16:41:02","modified_gmt":"2022-03-12T11:11:02","slug":"tci-constructions-ltd-v-dy-cit-2021-87-itr-45-sn-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tci-constructions-ltd-v-dy-cit-2021-87-itr-45-sn-hyd-trib-2\/","title":{"rendered":"TCI Constructions Ltd. v. Dy. CIT (2021) 87 ITR 45 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee discharged the burden by producing bank statement and source of investment. Investment by managing director. Addition is held to be not valid. (AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Shares allotted-Investment by managing director-Discharged the burden-Addition held to be not valid.  <\/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-25462","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6CG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25462","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=25462"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25462\/revisions"}],"predecessor-version":[{"id":25463,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25462\/revisions\/25463"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}