{"id":61855,"date":"2026-07-07T11:19:50","date_gmt":"2026-07-07T05:49:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-arvind-kumar-gupta-through-legal-heir-smt-uma-gupta-2025-236-ttj-482-176-taxmann-com-628-lucknowtrib\/"},"modified":"2026-07-07T11:19:50","modified_gmt":"2026-07-07T05:49:50","slug":"ito-v-arvind-kumar-gupta-through-legal-heir-smt-uma-gupta-2025-236-ttj-482-176-taxmann-com-628-lucknowtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-arvind-kumar-gupta-through-legal-heir-smt-uma-gupta-2025-236-ttj-482-176-taxmann-com-628-lucknowtrib\/","title":{"rendered":"ITO v. Arvind Kumar Gupta Through Legal Heir Smt. Uma Gupta (2025) 236 TTJ 482 \/ 176 taxmann.com 628 (Lucknow)(Trib)"},"content":{"rendered":"<p>Tribunal held that the CIT(A) deleted the addition, ignoring the final order passed by SEBI, wherein it confirmed that the share price of KAF Ltd. had been manipulated by seven entities. The matter is restored to the AO (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits]-Share transactions]-Long-term capital gains-Share price of KAF Ltd. had been manipulated by seven entities-Dealy was condoned-Matter remanded to the file of the Assessing Officer. [S. 10(38), 45, 254(1)]<\/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-61855","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61855","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=61855"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61855\/revisions"}],"predecessor-version":[{"id":61856,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61855\/revisions\/61856"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}