{"id":2694,"date":"2018-10-23T08:50:42","date_gmt":"2018-10-23T08:50:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-umil-share-stock-broking-services-ltd-2018-171-itd-713-koltrib-2\/"},"modified":"2019-02-26T11:58:17","modified_gmt":"2019-02-26T11:58:17","slug":"dy-cit-v-umil-share-stock-broking-services-ltd-2018-171-itd-713-koltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-umil-share-stock-broking-services-ltd-2018-171-itd-713-koltrib-2\/","title":{"rendered":"Dy. CIT v. UMIL Share &#038; Stock Broking Services Ltd. (2018) 171 ITD 713 \/ 170 DTR 441\/ 196 TTJ  91(Kol)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; the \u00a0\u00a0delivery instructions were issued by assesse to depository participant on date of sale itself. Relevant share transactions were effected at same price as was quoted on stock exchange on said date, therefore loss incurred from said sale transactions was to be allowed as long term capital loss to the assesse. (AY. 2009 \u2013 2010)<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains \u2013Long term capital loss- Shares sold to a group concern in off market transaction at same price as was quoted on stock exchange on relevant date, loss incurred from said sale transactions was to be allowed as long term capital loss.[S.2(29B ]<\/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-2694","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2694","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=2694"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2694\/revisions"}],"predecessor-version":[{"id":4102,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2694\/revisions\/4102"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}