{"id":5589,"date":"2019-05-29T09:59:52","date_gmt":"2019-05-29T09:59:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-6\/"},"modified":"2019-09-01T08:01:32","modified_gmt":"2019-09-01T08:01:32","slug":"jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayneer-infrapower-multiventures-p-ltd-v-dcit-2019-176-itd-15-mum-trib-6\/","title":{"rendered":"Jayneer infrapower &#038; Multiventures (P.) Ltd. v. DCIT  (2019) 176 ITD 15 \/ 200 TTJ  179(Mum.)(Trib.)"},"content":{"rendered":"<p>Provisions of section 56(2)(viia) apply in a case where a company receives shares of private limited companies for without or inadequate consideration. Assessee was transferor and not recipient and moreover shares in question were those of listed companies provisions of section 56(2)(viia) could not apply. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources\u2013Gift-Assesse  was transferor and not recipient and  shares in question were those of listed companies- provisions of section 56(2)(viia) would not apply. [S. 56(2)(viia)]<\/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-5589","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1s9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5589","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=5589"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5589\/revisions"}],"predecessor-version":[{"id":6865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5589\/revisions\/6865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}