{"id":21730,"date":"2021-09-24T11:41:56","date_gmt":"2021-09-24T06:11:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/caprihans-india-ltd-v-dy-cit-2020-203-ttj-450-mum-trib-3\/"},"modified":"2021-09-24T11:41:56","modified_gmt":"2021-09-24T06:11:56","slug":"caprihans-india-ltd-v-dy-cit-2020-203-ttj-450-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/caprihans-india-ltd-v-dy-cit-2020-203-ttj-450-mum-trib-3\/","title":{"rendered":"Caprihans India Ltd. v. Dy.CIT (2020) 203 TTJ 450 (Mum.)(Trib.)"},"content":{"rendered":"<p>Where compensation received by assessee on account of acquisition of its land by Government, which formed part of its stock-in-trade was duly accounted for in its sales for year under consideration, Assessing Officer was unjustified in assessing same as undisclosed income\/receipts in hands of assessee. (AY. 2005-06 to 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Compensation-Land acquisition-Land held as stock in trade-Not undisclosed income. [S. 143(3)] <\/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-21730","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Eu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21730","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=21730"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21730\/revisions"}],"predecessor-version":[{"id":21731,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21730\/revisions\/21731"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}