{"id":3696,"date":"2019-01-15T12:45:16","date_gmt":"2019-01-15T12:45:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ajay-kumar-singhania-v-dcit-2018-173-itd-474-chd-trib\/"},"modified":"2019-01-15T12:45:16","modified_gmt":"2019-01-15T12:45:16","slug":"ajay-kumar-singhania-v-dcit-2018-173-itd-474-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-kumar-singhania-v-dcit-2018-173-itd-474-chd-trib\/","title":{"rendered":"Ajay Kumar Singhania. v. DCIT  (2018) 173 ITD 474 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that assessee has the option to set off business loss against capital gains and,\u00a0 it is not mandatory.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 71 : Set off  of loss-One head against income from another-Assessee has the option to set off business loss against capital gains \u2013 It is not mandatory.  [S. 71(3), 80]<\/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-3696","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3696","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=3696"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3696\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}