{"id":51968,"date":"2025-03-18T11:29:47","date_gmt":"2025-03-18T05:59:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-pavankumar-bachhraj-chandan-2024114-itr-364-mumtrib\/"},"modified":"2025-03-18T11:29:47","modified_gmt":"2025-03-18T05:59:47","slug":"dy-cit-v-pavankumar-bachhraj-chandan-2024114-itr-364-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-pavankumar-bachhraj-chandan-2024114-itr-364-mumtrib\/","title":{"rendered":"Dy. CIT v. Pavankumar Bachhraj Chandan (2024)114 ITR 364 (Mum)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that the assesseee has paid\u00a0 Securities transaction tax, payments through banking channels shares are shown in\u00a0 DMAT account. The assessee has discharged the burden. Denial of exemption is not justified. \u00a0(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Income from undisclosed sources-Capital gains-Penny stock-Securities transaction tax-Payments through banking channels-DMAT account-Burden discharged  transactions cannot be  held  to be bogus-Entitle to exemption. [S. 10(38) 45, 69] <\/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-51968","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dwc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51968","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=51968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51968\/revisions"}],"predecessor-version":[{"id":51969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51968\/revisions\/51969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}