{"id":33596,"date":"2023-04-01T10:46:43","date_gmt":"2023-04-01T05:16:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-satkar-infrastructure-p-ltd-2023-290-taxman-400-delhihc\/"},"modified":"2023-04-01T10:46:43","modified_gmt":"2023-04-01T05:16:43","slug":"pcit-v-satkar-infrastructure-p-ltd-2023-290-taxman-400-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-satkar-infrastructure-p-ltd-2023-290-taxman-400-delhihc\/","title":{"rendered":"PCIT v. Satkar Infrastructure (P.) Ltd. (2023) 290 Taxman 400 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held the assessee had established the\u00a0 Identity, creditworthiness and genuineness of transactions. Appellate authorities also recorded that the entire amount had been received by assessee by account payee cheques or demand drafts. \u00a0Order of Tribunal affirmed \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share premium and share capital-Identity creditworthiness and genuineness of transactions were established-Order of Tribunal affirmed. [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-33596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8JS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33596","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=33596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33596\/revisions"}],"predecessor-version":[{"id":33597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33596\/revisions\/33597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}