{"id":52108,"date":"2025-03-18T14:14:53","date_gmt":"2025-03-18T08:44:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surya-vincom-p-ltd-v-acit-2024114-itr-49-sndelhi-trib\/"},"modified":"2025-03-18T14:14:53","modified_gmt":"2025-03-18T08:44:53","slug":"surya-vincom-p-ltd-v-acit-2024114-itr-49-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surya-vincom-p-ltd-v-acit-2024114-itr-49-sndelhi-trib\/","title":{"rendered":"Surya Vincom P. Ltd. v. ACIT (2024)114 ITR 49 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that the assessee had failed to establish either the identity and creditworthiness of the share applicants or the genuineness of the transactions. Addition is affirmed.As regards\u00a0 the protective addition made in the hands of the assessee is\u00a0 deleted as the substantive addition is affirmed in other person. (AY.2009-10, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Share premium-Identity and credit worthiness is not established-Addition is affirmed-Protective addition-Substantive addition.<\/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-52108","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dys","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52108","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=52108"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52108\/revisions"}],"predecessor-version":[{"id":52109,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52108\/revisions\/52109"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}