{"id":46060,"date":"2024-09-08T18:34:34","date_gmt":"2024-09-08T13:04:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hiranandani-health-care-p-ltd-v-cita2023-225-ttj-397-157-taxmann-com-551-mumtrib\/"},"modified":"2024-09-08T18:34:34","modified_gmt":"2024-09-08T13:04:34","slug":"hiranandani-health-care-p-ltd-v-cita2023-225-ttj-397-157-taxmann-com-551-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hiranandani-health-care-p-ltd-v-cita2023-225-ttj-397-157-taxmann-com-551-mumtrib\/","title":{"rendered":"Hiranandani Health Care (P) Ltd. v. CIT(A)(2023) 225 TTJ 397 \/157 taxmann.com 551 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the assessee has proved the capacity and creditworthiness of the existing share holders. Addition is deleted. (AY. 2012-13, 2013-14) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share premium-Existing share holders-Capacity and creditworthiness is proved-Addition 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-46060","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46060","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=46060"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46060\/revisions"}],"predecessor-version":[{"id":46061,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46060\/revisions\/46061"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}