{"id":28984,"date":"2022-08-02T11:06:08","date_gmt":"2022-08-02T05:36:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ancon-chemplast-p-ltd-v-ito-2022-93-itr-167-delhitrib\/"},"modified":"2022-08-02T11:06:08","modified_gmt":"2022-08-02T05:36:08","slug":"ancon-chemplast-p-ltd-v-ito-2022-93-itr-167-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ancon-chemplast-p-ltd-v-ito-2022-93-itr-167-delhitrib\/","title":{"rendered":"Ancon Chemplast P. Ltd. v ITO (2022) 93 ITR 167 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had produced documentary evidence before the Assessing Officer to establish that it had received genuine share capital\/premium from the investor company. The documentary evidence had not been doubted by the authorities.\u00a0 The assessee had proved the identity of the investor, its creditworthiness and genuineness of the transaction in the matter. Addition was set aside. Reassessment was upheld.<em>\u00a0 <\/em>(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Addition was deleted on merits-Reassessment valid. [S. 68, 147, 148] <\/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-28984","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28984","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=28984"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28984\/revisions"}],"predecessor-version":[{"id":28985,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28984\/revisions\/28985"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}