{"id":6602,"date":"2019-08-21T08:28:55","date_gmt":"2019-08-21T08:28:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-parry-and-co-ltd-2019-415-itr-45-mad-hc\/"},"modified":"2019-08-21T08:28:55","modified_gmt":"2019-08-21T08:28:55","slug":"cit-v-parry-and-co-ltd-2019-415-itr-45-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-parry-and-co-ltd-2019-415-itr-45-mad-hc\/","title":{"rendered":"CIT  v.  Parry and Co. Ltd.  (2019) 415 ITR 45 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that Loss incurred on account of sale of shares to sister concern is neither fraudulent nor colourable device .Allowable as capital loss. No question of law. (AY. 2002 -03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Capital loss-Loss incurred on account of sale of shares to sister concern-Neither fraudulent nor colourable device-Allowable as capital loss. [S. 260A]<\/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-6602","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Iu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6602","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=6602"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6602\/revisions"}],"predecessor-version":[{"id":6603,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6602\/revisions\/6603"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}