{"id":36182,"date":"2023-08-28T17:08:01","date_gmt":"2023-08-28T11:38:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-smb-securities-ltd-2022-97-itr-67-sn-delhitrib\/"},"modified":"2023-08-28T17:08:01","modified_gmt":"2023-08-28T11:38:01","slug":"acit-v-smb-securities-ltd-2022-97-itr-67-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-smb-securities-ltd-2022-97-itr-67-sn-delhitrib\/","title":{"rendered":"ACIT v. SMB Securities Ltd. (2022) 97 ITR 67 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>The Tribunal held that the assessee has proved the genuineness and creditworthiness of lender proved.\u00a0 Deletion of addition is held to be justified. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Non banking finance company-Genuineness and creditworthiness of lender proved-Deletion of addition is held to be justified.  <\/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-36182","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9pA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36182","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=36182"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36182\/revisions"}],"predecessor-version":[{"id":36183,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36182\/revisions\/36183"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}