{"id":24664,"date":"2022-02-07T13:15:04","date_gmt":"2022-02-07T07:45:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajeshkumar-shantilal-patel-v-ito-2021-127-taxmann-com-342-surattrib\/"},"modified":"2022-02-07T13:15:04","modified_gmt":"2022-02-07T07:45:04","slug":"rajeshkumar-shantilal-patel-v-ito-2021-127-taxmann-com-342-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajeshkumar-shantilal-patel-v-ito-2021-127-taxmann-com-342-surattrib\/","title":{"rendered":"Rajeshkumar Shantilal Patel v. ITO (2021) 127 taxmann.com 342 (Surat)(Trib.)"},"content":{"rendered":"<p>Tribunal held that once the capital gains shown in the one of the Co-Owner is accepted\u00a0\u00a0 addition cannot be made in another Co-Owner though accepted u\/s 143(1) of the Act.\u00a0 (AY. 2008-09)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Capital gains accepted in one co-owner-Addition cannot be made in the case of another Co-Owner though accepted u\/s. 143(1) of the Act. [S. 50C, 143(1)] <\/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-24664","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24664","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=24664"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24664\/revisions"}],"predecessor-version":[{"id":24665,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24664\/revisions\/24665"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}