{"id":51358,"date":"2025-02-24T17:00:57","date_gmt":"2025-02-24T11:30:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kuna-impex-p-ltd-v-dy-cit-2024113-itr-7-snahdtrib\/"},"modified":"2025-02-24T17:00:57","modified_gmt":"2025-02-24T11:30:57","slug":"kuna-impex-p-ltd-v-dy-cit-2024113-itr-7-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kuna-impex-p-ltd-v-dy-cit-2024113-itr-7-snahdtrib\/","title":{"rendered":"Kuna Impex P. Ltd. v. Dy. CIT (2024)113 ITR 7 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Held\u00a0 that the assessee had filed all the details regarding the identity of the share allottees, namely, their permanent account number cards, passports, acknowledgment of Income-tax returns, bank statements from which the share allotment premium had been given. The share allottees were not unknown third parties but had been appointed as directors on the board of the assessee-company. Addition is deleted.\u00a0 \u00a0(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application moneys-Premium-Filled  all details regarding identity of share allottees,  their Permanent Account Number Cards, Passports, acknowledgment of income-Tax Returns, Bank Statements  etc-Addition is deleted. [S.56(2)(viib)] <\/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-51358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dmm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51358","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=51358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51358\/revisions"}],"predecessor-version":[{"id":51359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51358\/revisions\/51359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}