{"id":18649,"date":"2021-05-26T11:40:22","date_gmt":"2021-05-26T06:10:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sudhir-s-mehta-v-dy-cit-2021-85-itr-8-snmum-trib-2\/"},"modified":"2021-05-26T11:40:22","modified_gmt":"2021-05-26T06:10:22","slug":"sudhir-s-mehta-v-dy-cit-2021-85-itr-8-snmum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sudhir-s-mehta-v-dy-cit-2021-85-itr-8-snmum-trib-2\/","title":{"rendered":"Sudhir S. Mehta v. Dy. CIT (2021) 85 ITR 8 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that, interest on investment disallowed\u00a0 will be\u00a0 part of\u00a0 cost of\u00a0 acquisition of\u00a0 shares for determining profit on sale of\u00a0 shares <em>.(<\/em>AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.48 : Capital Gains \u2014 Computation &#8211; Cost of  acquisition \u2014 Shares \u2014 Interest on investment disallowed  will be  part of  cost of  acquisition of  shares for determining profit on sale of  shares [ S.45, 57 ]  <\/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-18649","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4QN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18649","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=18649"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18649\/revisions"}],"predecessor-version":[{"id":18650,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18649\/revisions\/18650"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}