{"id":56234,"date":"2025-08-22T11:03:21","date_gmt":"2025-08-22T05:33:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvind-kumar-kotawal-v-acit-2025-212-itd-269-delhitrib\/"},"modified":"2025-08-22T11:03:21","modified_gmt":"2025-08-22T05:33:21","slug":"arvind-kumar-kotawal-v-acit-2025-212-itd-269-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvind-kumar-kotawal-v-acit-2025-212-itd-269-delhitrib\/","title":{"rendered":"Arvind Kumar Kotawal v. ACIT (2025) 212 ITD 269 (Delhi)(Trib.)"},"content":{"rendered":"<h6>Assessee earned LTCG on listed shares and claimed exemption u\/s 10(38). AO treated the gain as bogus and taxed under section 68\/115BBE. Tribunal noted that shares were regularly traded, held in demat, supported by broker ledger and bank statements. In similar cases additions were deleted. Hence, addition was unjustified and deleted.(AY. 2014-15)<\/h6>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Long term capital gains on listed shares-Documentary evidence furnished-Addition as bogus LTCG unjustified. [S. 10(38), 45, 115BBE]<\/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-56234","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eD0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56234","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=56234"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56234\/revisions"}],"predecessor-version":[{"id":56235,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56234\/revisions\/56235"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}