{"id":37380,"date":"2023-09-07T12:08:27","date_gmt":"2023-09-07T06:38:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ritu-agarwal-shreeram-bhawan-2023453-itr-520-raj-hc-editorial-slp-of-department-is-dismissed-pcit-v-ritu-agarwal-shreeram-bhawan-2023-452-itr-412st-sc\/"},"modified":"2023-09-07T12:08:27","modified_gmt":"2023-09-07T06:38:27","slug":"pcit-v-ritu-agarwal-shreeram-bhawan-2023453-itr-520-raj-hc-editorial-slp-of-department-is-dismissed-pcit-v-ritu-agarwal-shreeram-bhawan-2023-452-itr-412st-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ritu-agarwal-shreeram-bhawan-2023453-itr-520-raj-hc-editorial-slp-of-department-is-dismissed-pcit-v-ritu-agarwal-shreeram-bhawan-2023-452-itr-412st-sc\/","title":{"rendered":"PCIT v. Ritu Agarwal Shreeram Bhawan (2023)453 ITR 520 (Raj) (HC) Editorial: SLP of Department is dismissed, PCIT v. Ritu Agarwal Shreeram Bhawan (2023) 452 ITR 412(St) (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Court held that\u00a0 the Tribunal had given a finding that the assessee had produced all the documentary evidence to establish the genuineness of the share transaction and that the Assessing Officer had failed to produce contrary material evidence to rebut the claim and documents produced by the assessee.\u00a0 Order of Tribunal is affirmed. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(38) : Long term capital gains from equities -Sale of shares- Capital gains -Income from other sources -Deletion of addition by the Tribunal is justified -Question of fact. [S. 45, 56, 260A] <\/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-37380","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9IU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37380","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=37380"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37380\/revisions"}],"predecessor-version":[{"id":37381,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37380\/revisions\/37381"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}