{"id":53739,"date":"2025-05-08T12:19:12","date_gmt":"2025-05-08T06:49:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deepa-pamnani-ms-v-ito-2024-230-ttj-897-241-dtr-170-38-nypttj-814-2025-170-taxmann-com-163-mum-trib-2\/"},"modified":"2025-05-08T12:19:12","modified_gmt":"2025-05-08T06:49:12","slug":"deepa-pamnani-ms-v-ito-2024-230-ttj-897-241-dtr-170-38-nypttj-814-2025-170-taxmann-com-163-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepa-pamnani-ms-v-ito-2024-230-ttj-897-241-dtr-170-38-nypttj-814-2025-170-taxmann-com-163-mum-trib-2\/","title":{"rendered":"Deepa Pamnani (Ms) v. ITO (2024) 230 TTJ 897 \/ 241 DTR 170 \/ 38 NYPTTJ 814\/ [2025] 170 taxmann.com 163 (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 sale of shares received by way of gift cannot be assessed as cash credits. Gain assesseable as long term capital gains. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Capital gains-Sale of shares-Received by gift-Stamp duty paid-Sale consideration cannot be assessed as cash credit-Assessable as long term capital gains. [S.45, 49(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-53739","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53739","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=53739"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53739\/revisions"}],"predecessor-version":[{"id":53740,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53739\/revisions\/53740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}