{"id":7004,"date":"2019-09-05T08:08:22","date_gmt":"2019-09-05T08:08:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/radhika-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-dr-prannoy-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-2\/"},"modified":"2019-09-22T13:04:31","modified_gmt":"2019-09-22T13:04:31","slug":"radhika-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-dr-prannoy-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/radhika-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-dr-prannoy-roy-v-dcit-2019-200-ttj-665-73-itr-239-delhitrib-www-itatonline-org-2\/","title":{"rendered":"Radhika Roy v. DCIT (2019) 200 TTJ 665 \/ 73 ITR 239 \/ 180 DTR 329 (Delhi)(Trib), www.itatonline.org  Dr. Prannoy Roy v. DCIT (2019) 200 TTJ 665 \/ 73 ITR 239   (Delhi)(Trib), www.itatonline.org"},"content":{"rendered":"<p>The assessee contended that FIFO method should be applied person wise and not account wise. Tribunal held that it would lead to an anomaly for identification of shares. After the introduction of S. 45(2A) and Depositories Act, 1996, those participating in the depositories mechanism will have to accept FIFO as a way of maintaining securities. (Circular No\u00a0 768 dt 24 th June\u00a0 1998 (1998) 232 ITR 5 (St)\u00a0 (ITA No. 2020\/del\/2017, dt. 14.06.2019)(AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45(2A) : Capital gains-Depository- Security\u2013Demat\u2013Multiple accounts-FIFO method\u2013Should be applied to account wise and not person wise.  [S. 2(42A)]<\/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-7004","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7004","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=7004"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7004\/revisions"}],"predecessor-version":[{"id":7311,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7004\/revisions\/7311"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}