{"id":2109,"date":"2018-08-25T08:24:50","date_gmt":"2018-08-25T08:24:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/oricon-enterprises-ltd-v-acit-2018-170-itd-231-mum-trib\/"},"modified":"2018-08-25T08:24:50","modified_gmt":"2018-08-25T08:24:50","slug":"oricon-enterprises-ltd-v-acit-2018-170-itd-231-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oricon-enterprises-ltd-v-acit-2018-170-itd-231-mum-trib\/","title":{"rendered":"Oricon Enterprises Ltd.  v. ACIT (2018) 170 ITD 231 (Mum)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that ,transfer of business division to subsidiary against shares, same was not a &#8216;slump sale&#8217; but an &#8216;exchange&#8217;; thus, provisions of S. 50B would not be applied. \u00a0(AY.2007-08))<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50B : Capital gains &#8211; Slump sale-Transfer of business division to subsidiary against shares, same was not a &#8216;slump sale&#8217; but an &#8216;exchange&#8217;; thus, provisions of S. 50B is not applicable .[ S. 2(42C), 45  50C ]<\/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-2109","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-y1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2109","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=2109"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2109\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}