{"id":51322,"date":"2025-02-19T11:54:21","date_gmt":"2025-02-19T06:24:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anand-dilipbhai-patel-v-ito-2024113-itr-44-snahdtrib\/"},"modified":"2025-02-19T11:54:21","modified_gmt":"2025-02-19T06:24:21","slug":"anand-dilipbhai-patel-v-ito-2024113-itr-44-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anand-dilipbhai-patel-v-ito-2024113-itr-44-snahdtrib\/","title":{"rendered":"Anand Dilipbhai Patel v. ITO (2024)113 ITR 44 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Commissioner (Appeals) had erred in making addition\u00a0 towards long-term capital gains as reported in clause 16(d) of the tax audit report, while the assessee had duly declared long-term capital gains\u00a0 in the return and paid due taxes thereon. Addition is deleted. \u00a0(AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Long-term capital gains-Merely on the basis of Audit report addition cannot be made. [S.143(1)] <\/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-51322","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51322","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=51322"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51322\/revisions"}],"predecessor-version":[{"id":51323,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51322\/revisions\/51323"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}