{"id":1305,"date":"2018-06-11T02:35:44","date_gmt":"2018-06-11T02:35:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-shrey-sharma-guleri-prime-channel-software-communications-p-ltd-2018-170-itd-295-mum-trib\/"},"modified":"2018-10-28T07:20:32","modified_gmt":"2018-10-28T07:20:32","slug":"acit-v-shrey-sharma-guleri-prime-channel-software-communications-p-ltd-2018-170-itd-295-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-shrey-sharma-guleri-prime-channel-software-communications-p-ltd-2018-170-itd-295-mum-trib\/","title":{"rendered":"ACIT  v.  Shrey Sharma Guleri Prime Channel Software Communications (P.) Ltd. (2018) 170  ITD  295\/ 64 ITR 67 (SN)\/ 169 DTR 121\/ 195 TTJ 196   (Mum)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;Basement\u00a0 was used as part and parcel of residential house hence capital gains invested in two residential house properties would be entitle to exemption .(AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains &#8211; Profit on sale of property used for residence \u2013 Basement  was used as part and parcel of residential house hence capital gains invested in two residential house properties would be 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":[1],"tags":[],"class_list":["post-1305","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-l3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1305","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=1305"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1305\/revisions"}],"predecessor-version":[{"id":2727,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1305\/revisions\/2727"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}