{"id":12814,"date":"2020-10-09T13:57:51","date_gmt":"2020-10-09T13:57:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohammadanif-sultanali-pradhan-v-dcit-2020-181-itd-238-ahd-trib-2\/"},"modified":"2021-09-19T18:34:15","modified_gmt":"2021-09-19T13:04:15","slug":"mohammadanif-sultanali-pradhan-v-dcit-2020-181-itd-238-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohammadanif-sultanali-pradhan-v-dcit-2020-181-itd-238-ahd-trib-2\/","title":{"rendered":"Mohammadanif Sultanali Pradhan. v. DCIT (2020) 181 ITD 238 \/ 194 DTR 348 \/ 207 TTJ 1128 (Ahd) (Trib.)"},"content":{"rendered":"<p>During relevant year the\u00a0 assessee claimed exemption under S.\u00a0 54F on long-term capital gain invested in two bungalows which were adjacent to each other and used as one residential unit. AO disallowed on ground that assessee could have claimed exemption with respect to investment in one bungalow only . Order of the AO is affirmed by the CIT (A) .On appeal the Appellate Tribunal held that two bungalows\u00a0 located adjacent to each other and used as one residential unit\u00a0 which were located in same geographical area hence the\u00a0 assessee would be entitled for exemption. ( AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.54F : Capital gains- Investment in a residential house -Two bungalows  located adjacent to each other and used as one residential unit \u2013 Entitle to exemption [ S. 45 ] <\/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":[21],"tags":[],"class_list":["post-12814","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3kG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12814","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=12814"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12814\/revisions"}],"predecessor-version":[{"id":21604,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12814\/revisions\/21604"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}