{"id":977,"date":"2018-05-24T08:38:54","date_gmt":"2018-05-24T08:38:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc\/"},"modified":"2018-11-04T09:59:59","modified_gmt":"2018-11-04T09:59:59","slug":"arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc\/","title":{"rendered":"Arjun Malhotra  v. CIT  (2018) 403 ITR 354\/166 DTR 235\/ 255 Taxman  399\/ 304 CTR 454  (Delhi) (HC)"},"content":{"rendered":"<p>Held that the Tribunal was correct in holding that the shares owned by the assessee were not transferred in the assessment year 1998-99, but were transferred on May 5, 1998, in the assessment year 1999-2000, when the shares were delivered by the bank to the purchasers. ( AY.1998-99, 1999-2000<strong>\u00a0 <\/strong>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45:Capital gains \u2014 Shares purchased  was  pledged with bank &#8211; Actual date of transfer is when shares were delivered by bank to entity in subsequent assessment year. [ S.48 ]<\/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-977","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/977","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=977"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/977\/revisions"}],"predecessor-version":[{"id":2863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/977\/revisions\/2863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}