{"id":3837,"date":"2019-02-01T13:15:07","date_gmt":"2019-02-01T13:15:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kohinoor-enterprises-v-acit-2019-410-itr-153-jk-hc\/"},"modified":"2019-03-31T06:43:40","modified_gmt":"2019-03-31T06:43:40","slug":"kohinoor-enterprises-v-acit-2019-410-itr-153-jk-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kohinoor-enterprises-v-acit-2019-410-itr-153-jk-hc\/","title":{"rendered":"Kohinoor Enterprises v. ACIT  (2019) 410 ITR 153\/ 175 DTR 43 \/ 307 CTR 154  (J&#038;K)  (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that; the loan of Rs.15,00,000 had been continuously carried forward from the assessment year 2001-02. The loan did not relate to the assessment year 2007-08, even for the sake of argument, if it were treated to be fictitious loan\u00a0 addition cannot be made for the relevant year .( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Amount  outstanding for six years\u2014Addition  cannot be made for the  relevant accounting year.<\/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":[1],"tags":[],"class_list":["post-3837","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3837","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=3837"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3837\/revisions"}],"predecessor-version":[{"id":4607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3837\/revisions\/4607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}