{"id":4173,"date":"2019-03-05T06:41:09","date_gmt":"2019-03-05T06:41:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/britex-cotton-international-ltd-v-dcit-2019-174-itd-674-mum-trib\/"},"modified":"2019-04-29T11:59:55","modified_gmt":"2019-04-29T11:59:55","slug":"britex-cotton-international-ltd-v-dcit-2019-174-itd-674-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/britex-cotton-international-ltd-v-dcit-2019-174-itd-674-mum-trib\/","title":{"rendered":"Britex Cotton International Ltd. v. DCIT  (2019) 174 ITD 674  (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that; in respect of share application money received from farmers\u00a0 the\u00a0 assessee has proved identity, creditworthiness and also source of their investment by filing the documentary evidence. Accordingly the addition as cash credits is held to be not justified. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Farmers- Identity, creditworthiness and also source of their investment  was furnished -Addition 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-4173","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4173","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=4173"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4173\/revisions"}],"predecessor-version":[{"id":5245,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4173\/revisions\/5245"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}