{"id":2682,"date":"2018-10-22T11:39:56","date_gmt":"2018-10-22T11:39:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pavillion-commercial-pvt-limited-v-ito-kol-trib-www-itatonline-org\/"},"modified":"2018-10-22T11:39:56","modified_gmt":"2018-10-22T11:39:56","slug":"pavillion-commercial-pvt-limited-v-ito-kol-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pavillion-commercial-pvt-limited-v-ito-kol-trib-www-itatonline-org\/","title":{"rendered":"Pavillion Commercial Pvt Limited  v. ITO  ( Kol) (Trib) (www.itatonline.org )"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ,when\u00a0 no defect in the papers\u00a0 support of the transactions,\u00a0 the suspension of the broker by SEBI will not hold the transaction invalid. Addition as cash credits is held\u00a0 to be not valid \u00a0(ITA No. 935\/Kol\/2012 dt. 12\/08\/2016 )<\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=1iAB2zCw-UKX8zHkRWNIT4bi1ZCK4VpIb\"><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 -No defect in the papers  support of the transactions,  the suspension of the broker by SEBI will not hold the transaction invalid- Addition as cash credits is held  to be not valid .[ 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-2682","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2682","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=2682"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2682\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}