{"id":8619,"date":"2019-12-18T11:20:49","date_gmt":"2019-12-18T11:20:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-hsm-steels-p-ltd-2019-70-itr-47-sn-hyd-trib\/"},"modified":"2019-12-18T11:20:49","modified_gmt":"2019-12-18T11:20:49","slug":"dy-cit-v-hsm-steels-p-ltd-2019-70-itr-47-sn-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-hsm-steels-p-ltd-2019-70-itr-47-sn-hyd-trib\/","title":{"rendered":"Dy.CIT v.  HSM Steels P. Ltd.  (2019) 70 ITR 47 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held, that the share applicants have proved their creditworthiness and source of funds\u00a0 hence deletion of addition is held to be justified. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Share premium \u2014Share applicants proved their creditworthiness and source of funds for investing \u2013 Addition is held to be not valid.<\/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-8619","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2f1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8619","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=8619"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8619\/revisions"}],"predecessor-version":[{"id":8620,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8619\/revisions\/8620"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}