{"id":33594,"date":"2023-04-01T10:45:55","date_gmt":"2023-04-01T05:15:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-c-v-ambe-tradecorp-p-ltd-2023-290-taxman-471-guj-hc\/"},"modified":"2023-04-01T10:45:55","modified_gmt":"2023-04-01T05:15:55","slug":"pcit-c-v-ambe-tradecorp-p-ltd-2023-290-taxman-471-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-c-v-ambe-tradecorp-p-ltd-2023-290-taxman-471-guj-hc\/","title":{"rendered":"PCIT (C) v. Ambe Tradecorp (P.) Ltd. (2023) 290 Taxman 471 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the assessee has established identity, creditworthiness and genuineness of loan transactions. \u00a0Notice issued under section 133(6) was responded to by lenders. \u00a0Order of Tribunal affirmed.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Identity, creditworthiness  and genuineness of loan transactions were established-Notice issued under section 133(6) was responded-Order of Tribunal deleting the addition was affirmed. [S. 133(6)] <\/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-33594","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8JQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33594","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=33594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33594\/revisions"}],"predecessor-version":[{"id":33595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33594\/revisions\/33595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}