{"id":4023,"date":"2019-02-22T12:09:49","date_gmt":"2019-02-22T12:09:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-3\/"},"modified":"2019-06-14T07:08:55","modified_gmt":"2019-06-14T07:08:55","slug":"dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-3\/","title":{"rendered":"DCIT  v.  Piramal Realty (P.) Ltd. (2019) 174 ITD 633\/ 198 TTJ 999 \/ 176 DTR 242  (Mum.)   (Trib.)"},"content":{"rendered":"<p>Dismissing the\u00a0 appeal of the revenue the Tribunal held that;\u00a0 when the assesee has furnished merely because Assessing officer felt that share premium received by assessee was high, genuineness of transaction could not be doubted\u00a0 when the assesee has filed sufficient evidences such as\u00a0 such as share allotment details, annual return, details including name, address and PAN of shareholder who had subscribed to its shares etc\u00a0\u00a0 addition\u00a0 cannot be made merely on the ground that\u00a0 high premium was charged. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Share premium-High premium-Transaction   cannot be doubted\u2013Addition is held to be not 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":[1],"tags":[],"class_list":["post-4023","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4023","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=4023"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4023\/revisions"}],"predecessor-version":[{"id":5740,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4023\/revisions\/5740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}