{"id":14022,"date":"2020-11-27T02:49:39","date_gmt":"2020-11-27T02:49:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sumesh-kumar-v-ito-202079-itr-2-sn-delhi-trib\/"},"modified":"2020-11-27T02:49:39","modified_gmt":"2020-11-27T02:49:39","slug":"sumesh-kumar-v-ito-202079-itr-2-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sumesh-kumar-v-ito-202079-itr-2-sn-delhi-trib\/","title":{"rendered":"Sumesh Kumar v. ITO (2020)79 ITR 2 (SN) ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that neither the Assessing Officer nor the Commissioner (Appeals) had given any finding that the assessee had not received interest under section\u00a028\u00a0of the\u00a0Land Acquisition Act, 1894\u00a0. On agricultural land no tax was payable when the compensation or enhanced compensation was received by the assessee. The compensation was received in respect of agricultural land belonging to the assessee which had been acquired by the State Government.( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains &#8211; Agricultural land &#8211; With in specified urban limits \u2013 Enhanced compensation \u2013 Entitle to exemption  [ Land Acquisition Act, 1894, S.28 ]<\/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-14022","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14022","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=14022"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14022\/revisions"}],"predecessor-version":[{"id":14023,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14022\/revisions\/14023"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}