{"id":3678,"date":"2019-01-15T12:36:43","date_gmt":"2019-01-15T12:36:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/satish-madanlal-gupta-v-acit-2018-173-itd-169-pune-trib\/"},"modified":"2019-01-15T12:36:43","modified_gmt":"2019-01-15T12:36:43","slug":"satish-madanlal-gupta-v-acit-2018-173-itd-169-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satish-madanlal-gupta-v-acit-2018-173-itd-169-pune-trib\/","title":{"rendered":"Satish Madanlal Gupta  v. ACIT  (2018) 173 ITD 169 (Pune) (Trib.)"},"content":{"rendered":"<p>Tribunal held that volume of transactions in current year matched with earlier years ,\u00a0 and earlier years the transactions\u00a0 of sale of shares\u00a0 were accepted as capital gains .\u00a0 Current year short-term capital gains arising from share transaction could not be assessed as business income. \u00a0(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Business income\u2013Investment in shares-Earlier years the transactions  of sale of shares  were accepted as capital gains-Current year short-term capital gains arising from share transaction could not be assessed 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_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-3678","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3678","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=3678"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3678\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}