{"id":18558,"date":"2021-05-25T11:27:43","date_gmt":"2021-05-25T05:57:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-pune-trib\/"},"modified":"2021-05-25T11:27:43","modified_gmt":"2021-05-25T05:57:43","slug":"advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-pune-trib\/","title":{"rendered":"Advik Hi-Tech Pvt. Ltd. v. Dy. CIT (2021) 85 ITR 535 (Pune) (Trib.)"},"content":{"rendered":"<p>Tribunal held that that the assessee was maintaining two separate accounts: one for investment and another for stock-in-trade. Therefore, the assessee\u2019s claim that the gains were short-term capital gains was to be allowed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Sale of shares-Maintaining separate accounts for investment and stock in trade-Profit assesable as short term capital gains. [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":[21],"tags":[],"class_list":["post-18558","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Pk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18558","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=18558"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18558\/revisions"}],"predecessor-version":[{"id":18559,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18558\/revisions\/18559"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}