{"id":6792,"date":"2019-08-26T12:46:43","date_gmt":"2019-08-26T12:46:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-haryana-state-industrial-and-infrastructure-development-corporation-ltd-2019-414-itr-632-ph-hc\/"},"modified":"2020-01-19T15:17:30","modified_gmt":"2020-01-19T15:17:30","slug":"pcit-v-haryana-state-industrial-and-infrastructure-development-corporation-ltd-2019-414-itr-632-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-haryana-state-industrial-and-infrastructure-development-corporation-ltd-2019-414-itr-632-ph-hc\/","title":{"rendered":"PCIT  v.  Haryana State Industrial and Infrastructure Development Corporation Ltd. (2019)  414 ITR 632\/ 183 DTR 244 \/ 311 CTR 603\/108 taxmann.com 540\/  266 Taxman 9 (Mag) (P&#038;H) (HC)"},"content":{"rendered":"<p>Profit on sale of investment is assessable as capital gains and not as business income. Divided income is exempt from tax. (AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains\u2013Business income-Profit on sale of investment is assessable as capital gains. [S. 10(38), 28(i)]<\/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-6792","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ly","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6792","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=6792"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6792\/revisions"}],"predecessor-version":[{"id":9302,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6792\/revisions\/9302"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}