{"id":9663,"date":"2020-02-07T06:28:37","date_gmt":"2020-02-07T06:28:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/prime-comfort-products-p-ltd-v-acit-2019-179-itd-647-delhitrib\/"},"modified":"2020-02-07T06:28:37","modified_gmt":"2020-02-07T06:28:37","slug":"prime-comfort-products-p-ltd-v-acit-2019-179-itd-647-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prime-comfort-products-p-ltd-v-acit-2019-179-itd-647-delhitrib\/","title":{"rendered":"Prime Comfort Products (P.) Ltd. v. ACIT (2019) 179 ITD 647 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the share investor has responded in response to notice u\/s 133(6) of the Act, filed the confirmation and explained the source of investment. Accordingly the addition confirmed by the CIT(A) is deleted. (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Shares at premium-Confirmation is filed and source is explained\u2013addition as cash credits is held to be not justified. [S. 133(6)]<\/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-9663","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2vR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9663","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=9663"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9663\/revisions"}],"predecessor-version":[{"id":9664,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9663\/revisions\/9664"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}