{"id":61700,"date":"2026-07-04T10:15:32","date_gmt":"2026-07-04T04:45:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib\/"},"modified":"2026-07-04T10:15:32","modified_gmt":"2026-07-04T04:45:32","slug":"kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib\/","title":{"rendered":"Kavya Satija v. Dy. CIT (2025) 235 TTJ 217 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the assessee has produced bank statement and DMT statement; hence, the sale transaction cannot be assessed as a sham transaction. Capital gains exemption was allowed. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits-Share transactions-Capital gains-Cannot be assessed as sham transaction-Addition was deleted. [S. 10(38,45]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61700","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61700","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=61700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61700\/revisions"}],"predecessor-version":[{"id":61701,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61700\/revisions\/61701"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}