{"id":45239,"date":"2024-08-16T09:46:00","date_gmt":"2024-08-16T04:16:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib-2\/"},"modified":"2024-08-16T09:46:00","modified_gmt":"2024-08-16T04:16:00","slug":"asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-ecocat-india-p-ltd-2023108-itr-30-sndelhi-trib-2\/","title":{"rendered":"Asst. CIT v. Ecocat India P. Ltd. (2023)108 ITR 30 (SN)(Delhi) Trib)"},"content":{"rendered":"<p>Held that\u00a0 the assessee has\u00a0 furnished\u00a0 Income-Tax Return, confirmation, Balance-Sheet, extracts of\u00a0 bank statement of\u00a0 loan creditor.\u00a0 Bank statement of\u00a0 creditor company clearly stating creditor company enjoying overdraft limit and sum remitted in favour of\u00a0 assessee.\u00a0 Identity, creditworthiness and genuineness of\u00a0 transaction proved. Order of CIT(A) deleting the addition is affirmed.<em>(<\/em>AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loans-Proved identity, creditworthiness and genuineness  of transaction-Order of CIT(A) deleting the addition is affirmed. <\/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-45239","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bLF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45239","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=45239"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45239\/revisions"}],"predecessor-version":[{"id":45240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45239\/revisions\/45240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}