{"id":23872,"date":"2022-01-11T13:06:33","date_gmt":"2022-01-11T07:36:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib-2\/"},"modified":"2022-01-11T13:06:33","modified_gmt":"2022-01-11T07:36:33","slug":"shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib-2\/","title":{"rendered":"Shiv Kumar Jatia v. ITO (2021) 190 ITD 181 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 loss from sale of long-term capital asset on which security transaction tax has been paid should be allowed to be carried forward for set off even though income from such transfer of long-term capital asset is exempt under section 10(38)\u00a0 of the Act.\u00a0\u00a0 (AY. 2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 74 : Losses-Capital gains-Security transaction tax-Loss from sale of long term capital asset-Allowed to be carried forward for set off though long term capital asset is exempt. [S. 10 (38), 45] <\/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-23872","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6d2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23872","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=23872"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23872\/revisions"}],"predecessor-version":[{"id":23873,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23872\/revisions\/23873"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}