{"id":308,"date":"2018-04-29T14:10:40","date_gmt":"2018-04-29T14:10:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-tejas-j-amin-2018-402-itr-431-guj-hc\/"},"modified":"2018-04-29T14:10:40","modified_gmt":"2018-04-29T14:10:40","slug":"cit-v-tejas-j-amin-2018-402-itr-431-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tejas-j-amin-2018-402-itr-431-guj-hc\/","title":{"rendered":"CIT  v. Tejas J. Amin  (2018) 402 ITR 431 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Profit on sale of shares was held to be assessable as capital gains and not as business income  (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45: Capital gains \u2014 Business income \u2013Profit on sale of shares was held to be assessable as capital gains and not as business income [ S. 28(i) ]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-308","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/308","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=308"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/308\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}