{"id":5591,"date":"2019-05-29T10:00:31","date_gmt":"2019-05-29T10:00:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-7\/"},"modified":"2019-09-01T08:00:46","modified_gmt":"2019-09-01T08:00:46","slug":"jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-7","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-7\/","title":{"rendered":"Jayneer infrapower &#038; Multiventures (P.) Ltd. v. DCIT  (2019) 176 ITD 15\/200 TTJ 179 (Mum.)(Trib.)"},"content":{"rendered":"<p>Where nature and source of share premium received by assessee on issue of shares stood explained, no addition under section 68 could have been made. In cases prior to assessment year 2013-14, assessee was not required to prove source of funds received since proviso to section 68 requiring to do so was introduced with effect from 1-4-2013. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share premium-Nature and source of share premium received is explained-Addition cannot be  made 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":[1],"tags":[],"class_list":["post-5591","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5591","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=5591"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5591\/revisions"}],"predecessor-version":[{"id":6864,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5591\/revisions\/6864"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}