{"id":5328,"date":"2019-05-02T09:51:12","date_gmt":"2019-05-02T09:51:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/james-p-dsilva-v-dcit-2019-175-itd-533-mum-trib\/"},"modified":"2019-09-02T07:38:18","modified_gmt":"2019-09-02T07:38:18","slug":"james-p-dsilva-v-dcit-2019-175-itd-533-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/james-p-dsilva-v-dcit-2019-175-itd-533-mum-trib\/","title":{"rendered":"James P. D&#8217;Silva.   v. DCIT    (2019) 175 ITD 533 \/199 TTJ 739\/ 179 DTR 281(Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that Amount received\u00a0 as\u00a0 share \u00a0value of assets of firm on his retirement are not liable to be taxed either as capital gains nor as business income. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45    : Capital gains\u2013Retirement\u2013Amount received  as  share  value of assets of firm on his retirement are not liable to be taxed either as capital gains nor as business income.[S. 2(14), 2(47), 28(v)]<\/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":[1],"tags":[],"class_list":["post-5328","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5328","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=5328"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5328\/revisions"}],"predecessor-version":[{"id":6914,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5328\/revisions\/6914"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}