{"id":51329,"date":"2025-02-19T11:55:54","date_gmt":"2025-02-19T06:25:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aadinath-securities-p-ltd-v-ito-2024113-itr-423-mumtrib\/"},"modified":"2025-02-19T11:55:54","modified_gmt":"2025-02-19T06:25:54","slug":"aadinath-securities-p-ltd-v-ito-2024113-itr-423-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aadinath-securities-p-ltd-v-ito-2024113-itr-423-mumtrib\/","title":{"rendered":"Aadinath Securities P. Ltd. v. ITO (2024)113 ITR 423 (Mum)(Trib)"},"content":{"rendered":"<p>Held that \u00a0the assessee had shown revenue from operations \u00a0added under section\u00a068\u00a0of the Act and the assessee\u00a0 is \u00a0eligible for set off\u00a0 to \u00a0make the entire exercise tax neutral. Addition is deleted. \u00a0(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Fictitious transactions-Losses can be set off-Entire exercise becoming tax neutral-Derivative gain-Addition is deleted. <\/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-51329","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51329","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=51329"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51329\/revisions"}],"predecessor-version":[{"id":51330,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51329\/revisions\/51330"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}