{"id":30286,"date":"2022-10-19T13:16:41","date_gmt":"2022-10-19T07:46:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-cent-v-r-m-commercial-p-ltd-2022-287-taxman-194-113-cch-348-cal-hc-2\/"},"modified":"2022-10-19T13:16:41","modified_gmt":"2022-10-19T07:46:41","slug":"pcit-cent-v-r-m-commercial-p-ltd-2022-287-taxman-194-113-cch-348-cal-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-cent-v-r-m-commercial-p-ltd-2022-287-taxman-194-113-cch-348-cal-hc-2\/","title":{"rendered":"PCIT (Cent.) v. R.M. Commercial (P.) Ltd. (2022) 287 Taxman 194 \/ 113 CCH 348 (Cal.)(HC)"},"content":{"rendered":"<p>Held that the assessee has discharged Identity\u00a0 creditworthiness and genuineness of lenders.\u00a0 Deletion of addition is justified.<strong>\u00a0 <\/strong>(AY. 2012-13\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Loans-Identity  Creditworthiness and genuineness of lenders proved-Deletion of addition is 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-30286","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Su","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30286","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=30286"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30286\/revisions"}],"predecessor-version":[{"id":30287,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30286\/revisions\/30287"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}