{"id":26255,"date":"2022-04-06T17:27:13","date_gmt":"2022-04-06T11:57:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/godwin-construction-pvt-ltd-v-acit-2021-92-itr-17-sn-delhitrib\/"},"modified":"2022-04-06T17:27:13","modified_gmt":"2022-04-06T11:57:13","slug":"godwin-construction-pvt-ltd-v-acit-2021-92-itr-17-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/godwin-construction-pvt-ltd-v-acit-2021-92-itr-17-sn-delhitrib\/","title":{"rendered":"Godwin Construction Pvt. Ltd. v. ACIT (2021) 92 ITR 17 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that, sales made accepted Payment which was made in subsequent year was accepted, books of account not rejected. Addition cannot me made merely because there was increase in creditors. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Creditors  for purchases-Sales made accepted-Payment made in subsequent year was accepted-Books of account not rejected-Addition cannot me made merely because there was increase in creditors. <\/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-26255","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Pt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26255","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=26255"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26255\/revisions"}],"predecessor-version":[{"id":26256,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26255\/revisions\/26256"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}