{"id":44974,"date":"2024-08-10T15:05:32","date_gmt":"2024-08-10T09:35:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kainya-and-associates-p-ltd-v-dy-cit-2023107-itr-683-mum-trib\/"},"modified":"2024-08-10T15:05:32","modified_gmt":"2024-08-10T09:35:32","slug":"kainya-and-associates-p-ltd-v-dy-cit-2023107-itr-683-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kainya-and-associates-p-ltd-v-dy-cit-2023107-itr-683-mum-trib\/","title":{"rendered":"Kainya and Associates P. Ltd. v. Dy. CIT (2023)107 ITR 683 (Mum) (Trib)"},"content":{"rendered":"<p>Held that the documents and confirmation letter filed by the share applicant-company would show that the identity and creditworthiness of the transactions were proved addition is deleted and the consequential addition of estimated commission income is also deleted. (AY.2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Documents and confirmation letter filed, received through banking channels-Genuineness of transaction proved-Addition is 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":[21],"tags":[],"class_list":["post-44974","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bHo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44974","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=44974"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44974\/revisions"}],"predecessor-version":[{"id":44975,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44974\/revisions\/44975"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}