{"id":1387,"date":"2018-06-18T16:21:33","date_gmt":"2018-06-18T16:21:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/edel-commodities-ltd-v-dcit-2018-170-itd-402-mum-trib\/"},"modified":"2018-07-08T16:24:28","modified_gmt":"2018-07-08T16:24:28","slug":"edel-commodities-ltd-v-dcit-2018-170-itd-402-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/edel-commodities-ltd-v-dcit-2018-170-itd-402-mum-trib\/","title":{"rendered":"Edel Commodities Ltd.  v. DCIT ( 2018) 170 ITD 402\/166 DTR 289\/194 TTJ 86 (Mum)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that assessee, carrying on trading activities in stock and commodities and \u00a0held derivatives as stock-in-trade, its claim for loss at end of year on mark to market basis could not be disallowed on ground that same was contingent in nature <b><i>.<\/i><\/b>(AY.2011-12) <i><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i): Business loss -Derivatives- loss at end of year on mark to market basis could not be disallowed on ground that same was contingent in nature  [ S.37(1) ]<\/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-1387","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1387","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=1387"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1387\/revisions"}],"predecessor-version":[{"id":1696,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1387\/revisions\/1696"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}