{"id":25987,"date":"2022-03-27T11:10:28","date_gmt":"2022-03-27T05:40:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swarn-gems-p-ltd-v-ito-2021-90-itr-14-sn-delhitrib\/"},"modified":"2022-03-27T11:10:28","modified_gmt":"2022-03-27T05:40:28","slug":"swarn-gems-p-ltd-v-ito-2021-90-itr-14-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swarn-gems-p-ltd-v-ito-2021-90-itr-14-sn-delhitrib\/","title":{"rendered":"Swarn Gems P. Ltd. v. ITO (2021) 90 ITR 14 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held \u00a0that during the remand proceedings the assessee had furnished the complete addresses with the permanent account number details of sundry creditors. During the assessment proceedings the confirmations under section\u00a0133(6)\u00a0were received directly from the creditors along with the details of their Income-tax returns from the respective wards of the Department. Thus, the identities, creditworthiness and genuineness of the creditors was established and filed. Addition was held to be not justified. (AY.\u00a0 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Confirmation was filed-Identity, creditworthiness and genuineness of transaction was established-Addition was held to be not justified. [S. 133(6)] <\/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-25987","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6L9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25987","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=25987"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25987\/revisions"}],"predecessor-version":[{"id":25988,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25987\/revisions\/25988"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}