{"id":36848,"date":"2023-09-05T21:22:09","date_gmt":"2023-09-05T15:52:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/golden-central-foods-products-p-ltd-v-ito2022100-itr-49-sndelhi-trib\/"},"modified":"2023-09-05T21:22:09","modified_gmt":"2023-09-05T15:52:09","slug":"golden-central-foods-products-p-ltd-v-ito2022100-itr-49-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/golden-central-foods-products-p-ltd-v-ito2022100-itr-49-sndelhi-trib\/","title":{"rendered":"Golden Central Foods Products P. Ltd. v. ITO(2022)100 ITR 49 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 in reasons recorded, name of\u00a0 assessee and person from whom bogus accommodation entry are different, name of\u00a0 party and Permanent Account Number in information received also different. Reassessment order was not valid. Addition as cash credit was also\u00a0 deleted on merit. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Unsecured loans-Accommodation entries-In reasons recorded, name of  assessee and person from whom bogus accommodation entry different-Name of  party and Permanent Account Number in information received also different-Reassessment not valid-Addition as cash credit was deleted.  [S. 68, 133(6), 148] <\/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-36848","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ak","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36848","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=36848"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36848\/revisions"}],"predecessor-version":[{"id":36849,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36848\/revisions\/36849"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}