{"id":44646,"date":"2024-07-27T17:23:46","date_gmt":"2024-07-27T11:53:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-kol-trib-3\/"},"modified":"2024-08-18T13:59:23","modified_gmt":"2024-08-18T08:29:23","slug":"srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-kol-trib-3\/","title":{"rendered":"Srei Infrastructure Finance Ltd. v. Asst. CIT (2023)105 ITR 371 \/ 154 taxmann.com 650\/ 225 TTJ 211 (Kol) (Trib)"},"content":{"rendered":"<p>Held that the action of the Commissioner (Appeals) in deleting the addition of short-term capital gains on the sale of shares in the consortium was to be upheld as the Departmental representative could not point out any distinguishable fact on law. <em>(<\/em>AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45  :  Capital gains-Entity forming consortium with equal shares-Assessee transferring shares in consortium-Cost indeterminate  Deleting addition-Order of CIT(A) deleting the addition is affirmed. <\/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-44646","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bC6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44646","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=44646"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44646\/revisions"}],"predecessor-version":[{"id":45560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44646\/revisions\/45560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}