{"id":51684,"date":"2025-03-04T11:09:16","date_gmt":"2025-03-04T05:39:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-khyathi-steel-industries-pvt-ltd-2024-469-itr-579-karnhc\/"},"modified":"2025-03-04T11:09:16","modified_gmt":"2025-03-04T05:39:16","slug":"pcit-v-khyathi-steel-industries-pvt-ltd-2024-469-itr-579-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-khyathi-steel-industries-pvt-ltd-2024-469-itr-579-karnhc\/","title":{"rendered":"PCIT v. Khyathi Steel Industries Pvt. Ltd. (2024) 469 ITR 579 (Karn)(HC)"},"content":{"rendered":"<p>Held, dismissing the appeal of the Revenue the Court held that\u00a0 the identity of the investors had been established. They had appeared before the authority and submitted the records showing the source of income. Order of Tribunal is affirmed.\u00a0 (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share capital-Identity of investors and source of income established-Deletion of addition is affirmed.[S. 260A]  <\/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":[21,1],"tags":[],"class_list":["post-51684","post","type-post","status-publish","format-standard","hentry","category-income-tax-act","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-drC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51684","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=51684"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51684\/revisions"}],"predecessor-version":[{"id":51685,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51684\/revisions\/51685"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}