{"id":52530,"date":"2025-04-05T10:19:38","date_gmt":"2025-04-05T04:49:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prarthana-gems-v-dy-cit-2024116-itr-49-sn-2025-210-itd-158-surattrib\/"},"modified":"2025-04-05T10:19:38","modified_gmt":"2025-04-05T04:49:38","slug":"prarthana-gems-v-dy-cit-2024116-itr-49-sn-2025-210-itd-158-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prarthana-gems-v-dy-cit-2024116-itr-49-sn-2025-210-itd-158-surattrib\/","title":{"rendered":"Prarthana Gems v. Dy. CIT (2024)116 ITR 49 (SN)\/ 2025] 210 ITD 158 (Surat)(Trib)"},"content":{"rendered":"<p>Held that the assessee has furnished identity of lender to prove genuineness of transaction, payment of loan by cheque,\u00a0 filed\u00a0 Permanent Account Number, income-tax return and confirmation from lender and source of credit. Addition is deleted. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Identity and creditworthiness is established-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-52530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dFg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52530","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=52530"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52530\/revisions"}],"predecessor-version":[{"id":52531,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52530\/revisions\/52531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}