{"id":12824,"date":"2020-10-09T14:13:22","date_gmt":"2020-10-09T14:13:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjay-kaul-v-ito-2020-181-itd-146-206-ttj-176-delhi-trib\/"},"modified":"2021-05-09T13:41:10","modified_gmt":"2021-05-09T08:11:10","slug":"sanjay-kaul-v-ito-2020-181-itd-146-206-ttj-176-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-kaul-v-ito-2020-181-itd-146-206-ttj-176-delhi-trib\/","title":{"rendered":"Sanjay Kaul. v. ITO (2020) 181 ITD 146 \/ 206 TTJ 176 \/82 ITR 441 \/ 191 DTR 60   (Delhi) (Trib.) Editorial : Affirmed in Sanjay Kaul v. PCIT ( 2020) 427 ITR 63\/ 274 Taxman 301\/ 119 taxmann.com 470\/193 DTR 57\/ 316 CTR 337"},"content":{"rendered":"<p>The\u00a0 assessee claimed short-term capital loss of certain amount on sale of shares. .On the basis of information from the investigation wing the price movement of shares was also found to be unrealistic .\u00a0 On appeal the asssessee\u00a0 could not rebut these adverse findings by AO\u00a0 Tribunal held that on facts, short-term capital loss claimed by assessee was not genuine\u00a0 and addition is held to be justified . ( AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits \u2013 Accommodation entries &#8211; Tax Avoidance- Bogus short term capital loss- Addition is held to be justified .[ S.45 ] <\/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":[21],"tags":[],"class_list":["post-12824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3kQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12824","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=12824"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12824\/revisions"}],"predecessor-version":[{"id":17719,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12824\/revisions\/17719"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}