{"id":36218,"date":"2023-08-28T17:54:41","date_gmt":"2023-08-28T12:24:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sarvpriya-properties-pvt-ltd-2022-95-itr-23-sndelhi-trib\/"},"modified":"2023-08-28T17:54:41","modified_gmt":"2023-08-28T12:24:41","slug":"dy-cit-v-sarvpriya-properties-pvt-ltd-2022-95-itr-23-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sarvpriya-properties-pvt-ltd-2022-95-itr-23-sndelhi-trib\/","title":{"rendered":"Dy. CIT v. Sarvpriya Properties Pvt. Ltd. (2022) 95 ITR 23 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that the assesssee established identity, genuineness and\u00a0 creditworthiness or financial strength of the subscriber. The assessee had tangible fixed assets to substantiate and support and receipt of premium.\u00a0 Deletion of addition is held to be justified. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Shares at premium-Identity, genuineness  and  creditworthiness established-Tangible fixed assets to substantiate premium-Deletion of addition is 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-36218","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9qa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36218","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=36218"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36218\/revisions"}],"predecessor-version":[{"id":36219,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36218\/revisions\/36219"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}