{"id":5590,"date":"2019-05-29T10:00:12","date_gmt":"2019-05-29T10:00:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ayaana-comtrade-p-ltd-v-ito-2019-176-itd-6-ahd-trib\/"},"modified":"2019-05-29T10:00:12","modified_gmt":"2019-05-29T10:00:12","slug":"ayaana-comtrade-p-ltd-v-ito-2019-176-itd-6-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ayaana-comtrade-p-ltd-v-ito-2019-176-itd-6-ahd-trib\/","title":{"rendered":"Ayaana Comtrade (P.) Ltd.  v.  ITO (2019) 176 ITD 6 (Ahd.)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that the assessee could not produce share applicants, justification for high premium, cash was deposited before issue of cheque and persons who have subscribed shares had nominal income. Addition as unexplained cash credit is affirmed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2013Share application-High premium\u2013Addition as unexplained cash credit is held to be justified.<\/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":[1],"tags":[],"class_list":["post-5590","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5590","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=5590"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5590\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}