{"id":52714,"date":"2025-04-07T10:25:18","date_gmt":"2025-04-07T04:55:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cleartrip-p-ltd-v-dcit-2023-37-nypttj-1373-156-taxmann-com-552-2024-228-ttj-178-235-dtr-129-mum-trib\/"},"modified":"2025-04-07T10:25:18","modified_gmt":"2025-04-07T04:55:18","slug":"cleartrip-p-ltd-v-dcit-2023-37-nypttj-1373-156-taxmann-com-552-2024-228-ttj-178-235-dtr-129-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cleartrip-p-ltd-v-dcit-2023-37-nypttj-1373-156-taxmann-com-552-2024-228-ttj-178-235-dtr-129-mum-trib\/","title":{"rendered":"Cleartrip (P) Ltd v. DCIT (2023) 37 NYPTTJ 1373 \/ 156 taxmann.com 552 \/ (2024) 228 TTJ 178 \/ 235 DTR 129 (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that though the proviso\u00a0 section 68 does not apply to non-resident company\u00a0 the assessee has\u00a0 proved identity and genuineness by filing\u00a0 the bank account statement of itself and the certificate of incorporation. Order of CIT(A) deleting the addition is affirmed. \u00a0\u00a0(AY. 2016-17,\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share capital-Non-resident-Mauritius based holding company-Proviso does not apply to non-resident company-Proved identity and genuineness by filing  the bank account statement of itself and the certificate of incorporation-Order of CIT(A) deleting the addition is affirmed. <\/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-52714","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dIe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52714","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=52714"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52714\/revisions"}],"predecessor-version":[{"id":52715,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52714\/revisions\/52715"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}