{"id":6796,"date":"2019-08-26T12:48:05","date_gmt":"2019-08-26T12:48:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-sidhi-vinayak-metcon-ltd-2019-414-itr-402-jharkhand-hc\/"},"modified":"2019-08-26T12:48:05","modified_gmt":"2019-08-26T12:48:05","slug":"cit-v-sidhi-vinayak-metcon-ltd-2019-414-itr-402-jharkhand-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sidhi-vinayak-metcon-ltd-2019-414-itr-402-jharkhand-hc\/","title":{"rendered":"CIT  v.  Sidhi Vinayak Metcon Ltd.  (2019) 414 ITR 402 (Jharkhand) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0\u00a0 share application money\u00a0 was received by cheques, details furnished. Assessee has discharged\u00a0 the burden.\u00a0 Failure by department\u00a0 to\u00a0 investigate identity of shareholders and genuineness of\u00a0 transactions, addition is held to be not justified. <strong>\u00a0<\/strong>\u00a0(AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits\u2014Share application money\u2014Received by cheques- Details furnished\u2013Burden is discharged-Failure by department  to  investigate identity of shareholders and genuineness of  transactions\u2014Addition is held to be not 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-6796","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1LC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6796","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=6796"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6796\/revisions"}],"predecessor-version":[{"id":6797,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6796\/revisions\/6797"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}