{"id":60922,"date":"2026-06-18T12:53:06","date_gmt":"2026-06-18T07:23:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/creative-capital-services-p-ltd-v-dcit-2025-213-itd-645-chd-trib\/"},"modified":"2026-06-18T12:53:06","modified_gmt":"2026-06-18T07:23:06","slug":"creative-capital-services-p-ltd-v-dcit-2025-213-itd-645-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/creative-capital-services-p-ltd-v-dcit-2025-213-itd-645-chd-trib\/","title":{"rendered":"Creative Capital Services (P.) Ltd. v. DCIT (2025) 213 ITD 645 (Chd) (Trib.)"},"content":{"rendered":"<p>Tribunal held in the course of search certain documents were seized which revealed that these companies were involved in arranging accommodation entries in form of share capital by paying commission and Assessing Officer on basis of said documents made addition on account of such bogus share capital received by assessee from one company of said group, since Assessing Officer had made a detailed analysis and found that share application money received by assessee along with its premium was a bogus one. Tribunal affirmed the addition.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Search-documents seized-Share application money along with its premium was bogus-Addition was justified. [S. 132] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60922","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fQC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60922","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=60922"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60922\/revisions"}],"predecessor-version":[{"id":60923,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60922\/revisions\/60923"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}