{"id":6338,"date":"2019-08-10T10:10:24","date_gmt":"2019-08-10T10:10:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sangita-jhunjhunwala-smt-v-ito-2019-70-itr-247-kol-trib\/"},"modified":"2019-08-10T10:10:24","modified_gmt":"2019-08-10T10:10:24","slug":"sangita-jhunjhunwala-smt-v-ito-2019-70-itr-247-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sangita-jhunjhunwala-smt-v-ito-2019-70-itr-247-kol-trib\/","title":{"rendered":"Sangita Jhunjhunwala (Smt.)  v. ITO  (2019)  70 ITR  247 (Kol.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that though the Department had contended that it had searched various entry operators alleged to have engaged in giving bogus long-term capital gains none of the entry operators had ever quoted the assessee\u2019s name. In the present the assessees had placed sufficient materials on record indicating that they had derived the long-term capital gains form sale of shares. Addition as cash credit is held to be not justified. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Sale of shares-Entry operator-Bogus long term capital gains- Produced sufficient material-Addition cannot be made as cash credits. [S. 10(38), 68]<\/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-6338","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ee","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6338","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=6338"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6338\/revisions"}],"predecessor-version":[{"id":6339,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6338\/revisions\/6339"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}