{"id":2677,"date":"2018-10-22T11:11:46","date_gmt":"2018-10-22T11:11:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-bhagwati-prasad-agarwal-cal-hc-www-itatonline-org\/"},"modified":"2018-10-22T11:34:33","modified_gmt":"2018-10-22T11:34:33","slug":"cit-v-bhagwati-prasad-agarwal-cal-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bhagwati-prasad-agarwal-cal-hc-www-itatonline-org\/","title":{"rendered":"CIT v. Bhagwati Prasad Agarwal( Cal ) (HC ) (www.itatonline.org)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,it was found that\u00a0 Chain of transactions\u00a0 have been proved by\u00a0 evidence such as\u00a0 contract notes,\u00a0 DEMAT account , and payments through banking channel.\u00a0 Order of the tribunal is affirmed .\u00a0 <strong>\u00a0\u00a0\u00a0\u00a0<\/strong>( ITA No 22 of 2009 dt. 29-04 2009)<\/p>\n<p>(Note : Since the judgement is not reported , it is being posted now .)<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1PP-xgdqvI5YnXANRkfCkpcd4tnyyVBAa\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45: Capital gains &#8211; Suspicious transaction in shares- Penny stocks- Chain of transactions  have been proved by  evidence such as  contract notes,  DEMAT account , and payments through banking channel-Addition cannot be made as cash credits .[ S. 68 ]<\/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-2677","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2677","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=2677"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2677\/revisions"}],"predecessor-version":[{"id":2680,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2677\/revisions\/2680"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}