{"id":3616,"date":"2019-01-09T13:18:39","date_gmt":"2019-01-09T13:18:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-divyam-tie-up-pvt-ltd-2018-65-itr-75-sn-kol-trib\/"},"modified":"2019-01-09T13:18:39","modified_gmt":"2019-01-09T13:18:39","slug":"ito-v-divyam-tie-up-pvt-ltd-2018-65-itr-75-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-divyam-tie-up-pvt-ltd-2018-65-itr-75-sn-kol-trib\/","title":{"rendered":"ITO v. Divyam TIE-UP Pvt. Ltd. (2018) 65 ITR  75( SN) (Kol.) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that,preceding and subsequent years\u00a0department , accepting income on account of sale of investments as short term capital gains. Sale consideration is assessable as capital gains<strong>\u00a0 .<\/strong>Circular No. 6 of 2016 dt.29-03- 206 ( 2016) 382 ITR 14 (St)\u00a0 FollowedRadhasoami Satsang v. CIT ( 1992) 193 ITR 321 (SC) ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45: Capital gains \u2014 Business income \u2014 Sale of shares- Principle of consistency- Preceding and subsequent years  department , accepting income on account of sale of investments as short term capital gains- Sale consideration is assessable as capital gains .[ 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_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-3616","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Wk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3616","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=3616"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3616\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}