{"id":53747,"date":"2025-05-08T12:23:19","date_gmt":"2025-05-08T06:53:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-rabindra-enterprises-p-ltd2023-37-nypttj-1727-2024-230-ttj-852-208-itr-349-koltrib\/"},"modified":"2025-05-08T12:23:19","modified_gmt":"2025-05-08T06:53:19","slug":"dcit-v-rabindra-enterprises-p-ltd2023-37-nypttj-1727-2024-230-ttj-852-208-itr-349-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-rabindra-enterprises-p-ltd2023-37-nypttj-1727-2024-230-ttj-852-208-itr-349-koltrib\/","title":{"rendered":"DCIT v. Rabindra Enterprises (P) Ltd(2023) 37 NYPTTJ 1727 \/ (2024) 230 TTJ 852 \/ 208 ITR 349 (Kol)(Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee has filed copy of PAN card, share application form, allotment advices, relevant bank statements, returns for the relevant assessment year, audited financial statements, etc and Established identity and creditworthiness. The share holders have\u00a0\u00a0 complied with summons and\u00a0 reply to notice u\/s 133(6) of the Act.\u00a0 Order of CIT(A) deleting the addition is affirmed.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application money-Filed copy of PAN card, share application form, allotment advices, relevant bank statements, returns for the relevant assessment year, audited financial statements, etc-Established identity and creditworthiness-Summons complied with-Reply to notice u\/s 133(6)-Order of CIT(A) deleting the addition is affirmed. [S. 131, 133(6)] <\/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-53747","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53747","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=53747"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53747\/revisions"}],"predecessor-version":[{"id":53748,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53747\/revisions\/53748"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}