{"id":36138,"date":"2023-08-28T16:53:11","date_gmt":"2023-08-28T11:23:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/combined-merchants-p-ltd-v-ito-2022-98-itr-26-snkok-trib\/"},"modified":"2023-08-28T16:53:11","modified_gmt":"2023-08-28T11:23:11","slug":"combined-merchants-p-ltd-v-ito-2022-98-itr-26-snkok-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/combined-merchants-p-ltd-v-ito-2022-98-itr-26-snkok-trib\/","title":{"rendered":"Combined Merchants P. Ltd. v. ITO (2022) 98 ITR 26 (SN)(Kok) (Trib)"},"content":{"rendered":"<p>Held that the assessee has proved the identity credit worthiness and genuineness of the share application. Money. The assessee discharged the burden. The addition confirmed by the CIT(A) was deleted.\u00a0 \u00a0<em>(<\/em>AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Net worth of  lending investor  is sufficient to explain its creditworthiness-Addition is not sustainable. <\/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-36138","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9oS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36138","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=36138"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36138\/revisions"}],"predecessor-version":[{"id":36139,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36138\/revisions\/36139"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}