{"id":52250,"date":"2025-03-24T12:18:08","date_gmt":"2025-03-24T06:48:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naveen-bolia-v-ito-2024115-itr-82-jodhpurtrib\/"},"modified":"2025-03-24T12:18:08","modified_gmt":"2025-03-24T06:48:08","slug":"naveen-bolia-v-ito-2024115-itr-82-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naveen-bolia-v-ito-2024115-itr-82-jodhpurtrib\/","title":{"rendered":"Naveen Bolia v. ITO (2024)115 ITR 82 (Jodhpur)(Trib)"},"content":{"rendered":"<p>Held that section\u00a068\u00a0or\u00a069A\u00a0refers\u00a0 the credit found during the previous year in the books of account maintained by the assessee. Hence the credit found on the first day or carried forward from the preceding year could not be added to the following year. Addition is deleted. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Closing balance of preceding years-Cannot be added as cash credits. <\/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-52250","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52250","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=52250"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52250\/revisions"}],"predecessor-version":[{"id":52251,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52250\/revisions\/52251"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}