{"id":29257,"date":"2022-08-30T10:14:40","date_gmt":"2022-08-30T04:44:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc\/"},"modified":"2022-08-30T10:14:40","modified_gmt":"2022-08-30T04:44:40","slug":"pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-inland-road-transport-ltd-2022-286-taxman-613-cal-hc\/","title":{"rendered":"PCIT v. Inland Road Transport Ltd. (2022) 286 Taxman 613 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that the assessee has established genuineness and credit worthiness of the lenders. Deletion of addition was justified.\u00a0 (AY. 2004-05 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Established genuineness and credit worthiness-Deletion of addition was justified. <\/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-29257","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7BT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29257","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=29257"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29257\/revisions"}],"predecessor-version":[{"id":29258,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29257\/revisions\/29258"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}