{"id":57029,"date":"2025-10-10T11:44:18","date_gmt":"2025-10-10T06:14:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-garg-acrylics-ltd-2025-476-itr-737-305-taxman-285-delhihc\/"},"modified":"2025-10-10T11:44:18","modified_gmt":"2025-10-10T06:14:18","slug":"pcit-v-garg-acrylics-ltd-2025-476-itr-737-305-taxman-285-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-garg-acrylics-ltd-2025-476-itr-737-305-taxman-285-delhihc\/","title":{"rendered":"PCIT v. Garg Acrylics Ltd (2025) 476 ITR 737 \/305 Taxman 285 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Order of Tribunal deleting the addition on account of cash credits and estimating the net profit was affirmed. (AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share application-Identity, genuineness and creditworthiness of investors proved-Order of Tribunal is affirmed-Business expenditure-Income taxed twice-Order of Tribunal affirmed.  [S.37(1), 133(6), 133A, 145(3), 260A]<\/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-57029","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ePP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57029","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=57029"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57029\/revisions"}],"predecessor-version":[{"id":57030,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57029\/revisions\/57030"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}