{"id":2681,"date":"2018-10-22T11:37:46","date_gmt":"2018-10-22T11:37:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/late-roshan-raja-through-legal-v-ito-mum-trib-www-itatonline-org\/"},"modified":"2018-10-22T11:37:46","modified_gmt":"2018-10-22T11:37:46","slug":"late-roshan-raja-through-legal-v-ito-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/late-roshan-raja-through-legal-v-ito-mum-trib-www-itatonline-org\/","title":{"rendered":"Late Roshan Raja Through Legal v ITO (Mum) (Trib) (www.itatonline.org )"},"content":{"rendered":"<p>Allowing the\u00a0 appeal of the assessee the Tribunal held that consiodering the evidences produces such as , Copies of the physical share certificates DEMAT\u00a0account statement confirmation of the transactions of buying and selling of the said shares by the respective stock brokers, receipt of sale proceeds through banking channels, etc- Addition cannot be made as\u00a0 cash credits .( ITA No. 3803\/Mum\/2011 dt. 27-04 2016\u00a0 )<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1jQJXFiSrdL8gSGaWeZLzPrjZL5VYnZf9\"><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<br \/>\n-Copies of the physical share certificates DEMAT  account statement confirmation of the transactions of buying and selling of the said shares by the respective stock brokers, receipt of sale proceeds through banking channels, etc- 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-2681","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2681","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=2681"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2681\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}