{"id":707,"date":"2018-05-07T00:04:49","date_gmt":"2018-05-07T00:04:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib-acit-v-sindhu-holding-ltd-2018-191-ttj-765-delhitrib\/"},"modified":"2018-05-07T00:04:49","modified_gmt":"2018-05-07T00:04:49","slug":"garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib-acit-v-sindhu-holding-ltd-2018-191-ttj-765-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib-acit-v-sindhu-holding-ltd-2018-191-ttj-765-delhitrib\/","title":{"rendered":"Garuda Imaging &#038; Diagnostics (P) Ltd. v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.) ACIT v. Sindhu Holding Ltd (2018) 191 TTJ 765 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, during the course of search, no adverse material found to prove that the share application money received was bogus or non-genuine. As the assesse filed details in the form of bank statements books of account, PAN, confirmation etc. addition made by the AO was without any basis, deleted the addition. ( AY. 2007 -08 ,2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68 : Cash credits : Share application money &#8211; No adverse material  was found  in the course of search proceedings, hence addition was held to be not justified [ S.153A ]<\/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-707","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/707","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=707"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/707\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}