{"id":29625,"date":"2022-09-09T13:27:32","date_gmt":"2022-09-09T07:57:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-bridge-building-construction-co-p-ltd-2022-94-itr-515-kol-trib\/"},"modified":"2022-09-09T13:27:32","modified_gmt":"2022-09-09T07:57:32","slug":"dcit-v-bridge-building-construction-co-p-ltd-2022-94-itr-515-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-bridge-building-construction-co-p-ltd-2022-94-itr-515-kol-trib\/","title":{"rendered":"DCIT v. Bridge &#038; Building Construction Co. (P.) Ltd. (2022) 94 ITR 515 (Kol.)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal held that as regards cash deposits the he assessee has made general submissions and could not substantiate the claim placing necessary supporting. Due to lack of necessary evidence, no merit is found in assessee\u2019s claim. As regards advance from customers is from a customer namely M\/s. Trishakti Power P. Ltd. received by the assessee, as part of regular business transaction for the purpose of completing a contract. The addition is deleted.\u00a0 (AY. 2012-13, 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Bank deposits-Addition is sustained-Advance from customer-Addition is not 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-29625","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29625","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=29625"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29625\/revisions"}],"predecessor-version":[{"id":29626,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29625\/revisions\/29626"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}