{"id":44358,"date":"2024-07-16T10:55:50","date_gmt":"2024-07-16T05:25:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/balgopal-cold-storages-p-ltd-v-ito-2023-202-itd-362-delhi-trib-2\/"},"modified":"2024-07-16T10:55:50","modified_gmt":"2024-07-16T05:25:50","slug":"balgopal-cold-storages-p-ltd-v-ito-2023-202-itd-362-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/balgopal-cold-storages-p-ltd-v-ito-2023-202-itd-362-delhi-trib-2\/","title":{"rendered":"Balgopal Cold Storages (P.) Ltd. v. ITO (2023) 202 ITD 362 (Delhi) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that since there were no enquiries made nor any evidence to reject documents filed by assessee,\u00a0 addition is\u00a0 not called for. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-No enquiries made nor any evidence to reject documents filed by assessee,  addition is not  called for.<\/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-44358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bxs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44358","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=44358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44358\/revisions"}],"predecessor-version":[{"id":44359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44358\/revisions\/44359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}