{"id":4436,"date":"2019-03-19T09:50:30","date_gmt":"2019-03-19T09:50:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-r-j-corp-ltd-2018-67-itr-339-delhitrib\/"},"modified":"2019-03-19T09:50:30","modified_gmt":"2019-03-19T09:50:30","slug":"acit-v-r-j-corp-ltd-2018-67-itr-339-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-r-j-corp-ltd-2018-67-itr-339-delhitrib\/","title":{"rendered":"ACIT v. R. J. Corp Ltd. (2018) 67 ITR 339 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, investment in shares already verified by the AO from various investee companies and no abnormal discrepancy in the transaction is found, the loss arising from the transaction of sale of shares is to be allowed. As the assessee is not engaged in the business trading in shares explanation to S.73 is not applicable. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 73 : Losses  in speculation business -Loss in investment in shares-  Not  engaged in business  of  trading in shares -Explanation to S.73 is not applicable -loss is allowable.  [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-4436","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4436","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=4436"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4436\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}