{"id":619,"date":"2018-05-03T01:30:23","date_gmt":"2018-05-03T01:30:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nand-nandan-agrawal-v-dcit-2018-169-itd-161-agra-trib\/"},"modified":"2018-05-03T01:30:23","modified_gmt":"2018-05-03T01:30:23","slug":"nand-nandan-agrawal-v-dcit-2018-169-itd-161-agra-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nand-nandan-agrawal-v-dcit-2018-169-itd-161-agra-trib\/","title":{"rendered":"Nand  Nandan  Agrawal   v. DCIT  (2018) 169 ITD 161 (Agra)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;  transactions of currency derivatives were conducted through a recognised stock broker, on a recognised stock exchange and  which  were duly supported by time stamped contract notes, same could not be termed as speculative transaction ( AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43(5) : Speculative transaction \u2013 Currency derivatives -Transactions through a recognised stock broker on recognised stock exchange , could not be termed as speculative transaction . [ S.73 ]<\/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-619","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/619","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=619"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/619\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}