{"id":3828,"date":"2019-02-01T01:29:38","date_gmt":"2019-02-01T01:29:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib\/"},"modified":"2019-02-01T01:29:38","modified_gmt":"2019-02-01T01:29:38","slug":"acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-navneet-kumar-sureka-2019-174-itd-320-delhi-trib\/","title":{"rendered":"ACIT  v.  Navneet Kumar Sureka. (2019) 174 ITD 320  (Delhi)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that when the Assessing Officer had accepted purchase of shares\u00a0as genuine transaction, sale consideration received on sale of\u00a0 shares cannot be assessee\u2019s own unaccounted money .( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.68: Cash credits-Shares- Purchase of shares held to be genuine \u2013 Sale consideration cannot be assessed as assessee\u2019s own unaccounted money [ S.45 ]<\/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-3828","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3828","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=3828"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3828\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}