{"id":24400,"date":"2022-01-29T12:25:32","date_gmt":"2022-01-29T06:55:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-kaizen-stock-trade-p-ltd-2021-191-itd-222-ahd-trib\/"},"modified":"2022-01-29T12:25:32","modified_gmt":"2022-01-29T06:55:32","slug":"dcit-v-kaizen-stock-trade-p-ltd-2021-191-itd-222-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kaizen-stock-trade-p-ltd-2021-191-itd-222-ahd-trib\/","title":{"rendered":"DCIT v. Kaizen Stock Trade (P.) Ltd. (2021) 191 ITD 222 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that number of transactions in respect of which client codes were modified were less than 1 per cent of total transactions carried out by assessee.\u00a0 Client code could not be called a colourable device adopted for shifting out and shifting in profit\/loss. Deletion of addition was held to be justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business loss-Client code modification-Alleged bogus loss-National stock exchange-Less than 1 percent of total. <\/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-24400","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ly","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24400","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=24400"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24400\/revisions"}],"predecessor-version":[{"id":24401,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24400\/revisions\/24401"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}