{"id":1040,"date":"2018-05-31T08:45:39","date_gmt":"2018-05-31T08:45:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib\/"},"modified":"2018-06-07T16:19:55","modified_gmt":"2018-06-07T16:19:55","slug":"dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib\/","title":{"rendered":"Dy.  CIT v. Central Bank of India (2018) 191 TTJ 265\/ 161 DTR 1   (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the CIT (A) has followed later years on this issue and following the rule of consistency, the income from sale of shares is assessable as capital gains and not as business income.(AY.1999-2000,2002-03,2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains \u2013Business income- Sale of shares \u2013 Following the rule of consistency, the income from sale of shares is assessable as capital gains and not as business income.  [ S.28(i) ]<\/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-1040","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1040","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=1040"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1040\/revisions"}],"predecessor-version":[{"id":1218,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1040\/revisions\/1218"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}