{"id":1487,"date":"2018-06-25T16:10:54","date_gmt":"2018-06-25T16:10:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/moser-baer-india-ltd-v-dcit-2018-170-itd-522-delhi-trib-3\/"},"modified":"2018-06-25T16:10:54","modified_gmt":"2018-06-25T16:10:54","slug":"moser-baer-india-ltd-v-dcit-2018-170-itd-522-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/moser-baer-india-ltd-v-dcit-2018-170-itd-522-delhi-trib-3\/","title":{"rendered":"Moser Baer India Ltd.  v. DCIT  (2018) 170 ITD 522 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;\u00a0trading of shares was not primary activity of assessee, accordingly the\u00a0 solitary transaction of sale of shares by assessee could not be held to be part of carrying on business of trading in shares , hence, said sale transaction could not have been treated as speculative business of assessee under Explanation to S. 73.( AY. 2003 -04)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 73 : Losses  in speculation business &#8211; Trading of shares was not primary activity-Solitary transaction of sale of shares  could not have been treated as speculative business .<\/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-1487","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-nZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1487","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=1487"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1487\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}