{"id":54642,"date":"2025-06-02T16:14:55","date_gmt":"2025-06-02T10:44:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-hespera-reality-pvt-ltd-2025472-itr-630-delhihc\/"},"modified":"2025-08-09T20:22:41","modified_gmt":"2025-08-09T14:52:41","slug":"pcit-v-hespera-reality-pvt-ltd-2025472-itr-630-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-hespera-reality-pvt-ltd-2025472-itr-630-delhihc\/","title":{"rendered":"PCIT v. Hespera Reality Pvt. Ltd. (2025)472 ITR 630\/303 Taxman 154 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that Tribunal, in rejecting the Department\u2019s contention and holding that the assessee was entitled to exemption under section\u00a010(38)\u00a0of the long-term capital gains on account of sale of shares by the amalgamating companies, which was denied by the Assessing Officer. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company- Book profit-Long-term capital gains-Order of Tribunal allowing the exemption is affirmed. [S. 10(38), 260A] <\/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-54642","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54642","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=54642"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54642\/revisions"}],"predecessor-version":[{"id":55799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54642\/revisions\/55799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}