{"id":34039,"date":"2023-04-22T11:04:57","date_gmt":"2023-04-22T05:34:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib-2\/"},"modified":"2023-04-22T11:04:57","modified_gmt":"2023-04-22T05:34:57","slug":"acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-lenskart-solution-p-ltd-2022-196-itd-297-delhi-trib-2\/","title":{"rendered":"ACIT v. Lenskart Solution (P.) Ltd. (2022) 196 ITD 297 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 assessee had filed confirmation of balances obtained from creditors, furnished purchase registers, ledger accounts, names and addresses of all creditors. Addition was held to be not valid.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Purchases-Shown as trade creditors-Confirmation was  filed-Payments were made through banking channels-Addition is not valid. <\/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-34039","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8R1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34039","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=34039"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34039\/revisions"}],"predecessor-version":[{"id":34040,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34039\/revisions\/34040"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}