{"id":52510,"date":"2025-04-05T10:12:40","date_gmt":"2025-04-05T04:42:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nidhi-manan-shah-v-ito-2024116-itr-62-snmumtrib\/"},"modified":"2025-04-05T10:12:40","modified_gmt":"2025-04-05T04:42:40","slug":"nidhi-manan-shah-v-ito-2024116-itr-62-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nidhi-manan-shah-v-ito-2024116-itr-62-snmumtrib\/","title":{"rendered":"Nidhi Manan Shah v. ITO (2024)116 ITR 62 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that the assessee\u00a0 was allotted Shares prior to Dematerialisation of shares. Purchase of shares cannot be doubted date has to be\u00a0 proved by assessee. Capital gains\u00a0 is to be categorised as short-term or long-term. Matter remanded to Assessing Officer. (AY.2014-15 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45: Capital gains-Long-term capital gains-Purchase and sale of shares-Penny stock-Matter remanded to the Assessing Officer. [S. 10(38)]  <\/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-52510","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dEW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52510","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=52510"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52510\/revisions"}],"predecessor-version":[{"id":52511,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52510\/revisions\/52511"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}