{"id":1645,"date":"2018-07-07T07:51:27","date_gmt":"2018-07-07T07:51:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shishir-gorle-v-dcit-mum-trib-www-itatonline-org\/"},"modified":"2018-07-07T10:03:14","modified_gmt":"2018-07-07T10:03:14","slug":"shishir-gorle-v-dcit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shishir-gorle-v-dcit-mum-trib-www-itatonline-org\/","title":{"rendered":"Shishir Gorle v.DCIT ( Mum) (Trib) www.itatonline .org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, while computing the capital gains the benefit of indexation should be given on basis of date of acquisition of asset and not on basis of actual payment . Relied on Lata G.Rohra v DCIT ( 2008) 21 SOT 541 ( Mum) (Trib) , Charanbir Singh\u00a0 Jolly v ITO ( 2006) 5 SOT 89( Mum) (Trib) (ITA No .1244 \/Mum\/2016 dt 27 -02-2018 ( AY. 2011-12)<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1ePeo2pJh6RZJo-O_u8-gpMymI9zG6yHe\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013 Computation -While computing the capital gains the benefit of indexation should be given on basis of date of acquisition of asset and not on basis of actual payment [ S. 45 ,55(2)]<\/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-1645","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-qx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1645","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=1645"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1645\/revisions"}],"predecessor-version":[{"id":1671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1645\/revisions\/1671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}