{"id":36152,"date":"2023-08-28T16:57:17","date_gmt":"2023-08-28T11:27:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chhattisgarh-metaliks-alloys-pltd-v-ito-2022-220-ttj-99-219-dtr-18-raipurtrib-2\/"},"modified":"2023-08-28T16:57:17","modified_gmt":"2023-08-28T11:27:17","slug":"chhattisgarh-metaliks-alloys-pltd-v-ito-2022-220-ttj-99-219-dtr-18-raipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chhattisgarh-metaliks-alloys-pltd-v-ito-2022-220-ttj-99-219-dtr-18-raipurtrib-2\/","title":{"rendered":"Chhattisgarh Metaliks &#038; Alloys (P)Ltd. v. ITO (2022) 220 TTJ 99 \/ 219 DTR 18 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that the investment was made out of the withdrawal made out of the opening balance in its capital account with a firm as evident from the capital account and bank account of the said company, the onus cast upon the assessee-company for proving the nature and source of the share application money\u00a0 was discharged. Addition was deleted. (AY.\u00a0 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Withdrawal from capital account of partner-Onus discharged-Addition was deleted. <\/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-36152","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9p6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36152","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=36152"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36152\/revisions"}],"predecessor-version":[{"id":36153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36152\/revisions\/36153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}