{"id":13275,"date":"2020-10-25T14:17:29","date_gmt":"2020-10-25T14:17:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rampal-hooda-v-ito-2020-bcaj-april-34-delhi-trib-3\/"},"modified":"2020-10-25T14:17:29","modified_gmt":"2020-10-25T14:17:29","slug":"rampal-hooda-v-ito-2020-bcaj-april-34-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rampal-hooda-v-ito-2020-bcaj-april-34-delhi-trib-3\/","title":{"rendered":"Rampal Hooda v ITO ( 2020) BCAJ -April \u2013 34 ( Delhi ) (Trib)"},"content":{"rendered":"<p>Tribunal held that exemption cannot be denied when the property was purchased in the name of spouse . Followed\u00a0 CIT v. Kamal Wahal (2013\u00a0\u00a0\u00a0 ) 351 ITR 4 (Delhi) (HC) .\u00a0 referred the decision of the Delhi High Court in CIT v. AARBEE Industries ( 2013) 357 ITR 542 ( Delhi )(HC)\u00a0 where in the Court held that it is the date on which the appeal is filed which would be the material\u00a0 point of time\u00a0 for considering as to which court of appeal is to be filed . Decision of Jurisdictional High Court of Delhi is binding and not the judgement of Punjab and High Court in CIT v Dinesh\u00a0Verma\u00a0 ( 2015) 233 Taxman 409\u00a0 ( P&amp;H) (HC) ( ITA No 8478 \/de\/ 2019 dt 2-3 -2020) (AY. 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation of taxing statutes \u2013 Binding precedent \u2013 Two conflicting decision of different High Court \u2013 Transfer of case \u2013 Jurisdictional High Court decision will be binding on the Assessing Officer . <\/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-13275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3s7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13275","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=13275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13275\/revisions"}],"predecessor-version":[{"id":13276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13275\/revisions\/13276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}