{"id":30609,"date":"2022-10-30T15:17:52","date_gmt":"2022-10-30T09:47:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-attire-designers-pvt-ltd-2022-bcaj-october-p-68-delhihc\/"},"modified":"2024-02-04T05:48:38","modified_gmt":"2024-02-04T00:18:38","slug":"pcit-v-attire-designers-pvt-ltd-2022-bcaj-october-p-68-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-attire-designers-pvt-ltd-2022-bcaj-october-p-68-delhihc\/","title":{"rendered":"PCIT v. Attire Designers Pvt Ltd  (2023) 455 ITR 697  \/  290 Taxman 551 \/(2022) BCAJ-October -P. 68 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 identity , creditworthiness and genuineness of the transactions of purchases\u00a0 made is proved .\u00a0 Deletion of addition by the Tribunal is affirmed . No substantial question of law .( ITA No . 344 of 2022 dt . 20-09 -2022)( AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Credit balance of the associate parties \u2013 Purchase transactions- Identity , creditworthiness and genuineness of the transactions of purchases  made is proved \u2013 Deletion of addition is affirmed \u2013 No substantial question of law .[ S. 260A ] <\/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-30609","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7XH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30609","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=30609"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30609\/revisions"}],"predecessor-version":[{"id":38985,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30609\/revisions\/38985"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}