{"id":62005,"date":"2026-07-13T11:21:41","date_gmt":"2026-07-13T05:51:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deepak-kothari-v-acit-2025-237-ttj-241-177-taxmann-com-219-delhi-trib-3\/"},"modified":"2026-07-13T11:21:41","modified_gmt":"2026-07-13T05:51:41","slug":"deepak-kothari-v-acit-2025-237-ttj-241-177-taxmann-com-219-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-kothari-v-acit-2025-237-ttj-241-177-taxmann-com-219-delhi-trib-3\/","title":{"rendered":"Deepak Kothari v. ACIT (2025) 237 TTJ 241 \/ 177 taxmann.com 219 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the provisions of s. 56(2)(vii)(c) are not attracted on receipt of bonus shares.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56: Income from other sources-Receipt of bonus shares-Provisions of s. 56(2)(vii)(c) are not attracted on receipt of bonus shares.[S.56(2)(vii)(c)] <\/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-62005","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g85","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62005","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=62005"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62005\/revisions"}],"predecessor-version":[{"id":62006,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62005\/revisions\/62006"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}