{"id":54352,"date":"2025-05-19T06:00:32","date_gmt":"2025-05-19T00:30:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krishnamurthy-thiagarajan-v-acit-2024-164-taxmann-com-550-mum-trib\/"},"modified":"2025-05-19T06:00:32","modified_gmt":"2025-05-19T00:30:32","slug":"krishnamurthy-thiagarajan-v-acit-2024-164-taxmann-com-550-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishnamurthy-thiagarajan-v-acit-2024-164-taxmann-com-550-mum-trib\/","title":{"rendered":"Krishnamurthy Thiagarajan v.ACIT ([2024] 164 taxmann.com 550 (Mum)( Trib)"},"content":{"rendered":"<p>Held that the management fee to a company for sale of securities and reduced same from short-term capital gains, is allowable as deduction since the\u00a0 management fee is\u00a0 linked to earning of short-term capital gain arising from transfer of securities. (AY. 2008 -09)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013Mode of  Computation -Transfer of securities &#8211;  Management fees is allowable as deduction while computing capital gains . [ S. 45] <\/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-54352","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54352","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=54352"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54352\/revisions"}],"predecessor-version":[{"id":54353,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54352\/revisions\/54353"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}