{"id":13239,"date":"2020-10-25T13:16:02","date_gmt":"2020-10-25T13:16:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surender-v-ito-2020-bcaj-june-p-43-delhi-trib\/"},"modified":"2020-10-25T13:16:02","modified_gmt":"2020-10-25T13:16:02","slug":"surender-v-ito-2020-bcaj-june-p-43-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surender-v-ito-2020-bcaj-june-p-43-delhi-trib\/","title":{"rendered":"Surender v .ITO ( 2020) BCAJ -June -P 43 ( Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 Interest received on enhanced consideration as per Land acquisition Act, 1894 is held to be not taxable . Followed CIT v. Ghanshyam(HUF) ( 2009) 315 ITR 1 \u00a0(SC)\u00a0 \u00a0( ITA No. 7589\/Del\/2018 dt 27 -4 -2020 ) (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains &#8211; Agricultural land \u2013 Interest received on enhanced consideration as per Land acquisition Act, 1894 is held to be not taxable [ S .4, 56(2) (viii)  Land Acquisition Act , 1894  , S  4, 28, 34  ]<\/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-13239","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3rx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13239","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=13239"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13239\/revisions"}],"predecessor-version":[{"id":13240,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13239\/revisions\/13240"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}