{"id":45241,"date":"2024-08-16T09:46:13","date_gmt":"2024-08-16T04:16:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-umed-meghraj-jain-2023108-itr-58-sn-ahd-trib-5\/"},"modified":"2024-08-16T09:46:13","modified_gmt":"2024-08-16T04:16:13","slug":"ito-v-umed-meghraj-jain-2023108-itr-58-sn-ahd-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-umed-meghraj-jain-2023108-itr-58-sn-ahd-trib-5\/","title":{"rendered":"ITO v. Umed Meghraj Jain (2023)108 ITR 58 (SN) (Ahd) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer in his remand report having found that since the assessee had filed necessary details and documents which established the identity, creditworthiness and genuineness of the creditors, the source of credit in the books of account of the assessee credited from the parties in question was explained, the addition under section\u00a068\u00a0was liable to be deleted. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Established identity, creditworthiness and genuineness of  creditor \u2014Addition is deleted. <\/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-45241","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bLH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45241","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=45241"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45241\/revisions"}],"predecessor-version":[{"id":45242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45241\/revisions\/45242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}