{"id":27383,"date":"2022-06-26T17:40:09","date_gmt":"2022-06-26T12:10:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dabur-invest-corp-v-jcit-2021-210-ttj-785-202-dtr-209-delhitrib\/"},"modified":"2022-06-26T17:40:09","modified_gmt":"2022-06-26T12:10:09","slug":"dabur-invest-corp-v-jcit-2021-210-ttj-785-202-dtr-209-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dabur-invest-corp-v-jcit-2021-210-ttj-785-202-dtr-209-delhitrib\/","title":{"rendered":"Dabur Invest Corp v. JCIT (2021) 210 TTJ 785 \/ 202 DTR 209 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that option price received from CUIH \u00a0against to sell the shares of \u00a0joint ventures company\u00a0 for getting right to acquire further shares in joint\u00a0 venture company is advance towards sale price of shares\u00a0 which is Capital receipt\u00a0 which requires an adjustment only at the time of transfer of shares by the assessee\u00a0 to CUIH while working out capital gains. (AY.\u00a0 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Option price received from joint ventures for getting right to acquire further shares in joint  venture company-Advance towards sale price of shares-Capital receipt [S. 28(i), 45]  <\/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-27383","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-77F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27383","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=27383"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27383\/revisions"}],"predecessor-version":[{"id":27384,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27383\/revisions\/27384"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}