{"id":6022,"date":"2019-06-28T13:20:22","date_gmt":"2019-06-28T13:20:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/swastik-safe-deposit-and-investments-ltd-2019263-taxman-303-bom-hc\/"},"modified":"2021-07-14T06:35:01","modified_gmt":"2021-07-14T01:05:01","slug":"swastik-safe-deposit-and-investments-ltd-2019263-taxman-303-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swastik-safe-deposit-and-investments-ltd-2019263-taxman-303-bom-hc\/","title":{"rendered":"Swastik Safe Deposit and Investments Ltd.  (2019)263 Taxman 303\/ 176 DTR 423 (Bom.)(HC) Editorial : SLP of revenue is dismissed  ACIT v.  Swastik Safe Deposit and Investments Ltd. ( 2020) 270 Taxman 8 ( SC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the\u00a0 Assessing Officer did not consider objections raised by assessee that shares which were sold were held for a period in excess of one year before sale entitling exemption under section 10(38), reassessment was stayed and directed the AO to pass speaking order considering all objections of the assessee.\u00a0 ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Shares held as investment- Capital asset \u2013Capital gains-Not considered the objections raised by the Assessee- Proceedings stayed\u2013Matter remanded to the AO to pass speaking order. [S. 10(38), 45, 143(1), 148, Art.226.]<\/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-6022","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1z8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6022","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=6022"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6022\/revisions"}],"predecessor-version":[{"id":20197,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6022\/revisions\/20197"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}