{"id":14808,"date":"2021-01-03T15:11:23","date_gmt":"2021-01-03T15:11:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suresh-bansal-v-dy-cit-202082-itr-43-sndelhi-trib\/"},"modified":"2021-01-03T15:11:23","modified_gmt":"2021-01-03T15:11:23","slug":"suresh-bansal-v-dy-cit-202082-itr-43-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suresh-bansal-v-dy-cit-202082-itr-43-sndelhi-trib\/","title":{"rendered":"Suresh Bansal v. Dy. CIT (2020)82 ITR 43 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the sale\u00a0 deed showed the date of\u00a0 sale as April 11, 2011. Hence the addition could not\u00a0\u00a0\u00a0 made in\u00a0 the Assessment Year 2008-09\u00a0 because the property was sold on\u00a0 April 11, 2011. The capital gains could be\u00a0 assessed only in the assessment Year 2012-13.( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45: Capital gains \u2014 Long-term capital gains \u2014Sale of  property taking place 11-4-2011 \u2014 Capital gains assessable in  the year 2012-13 and not in the year 2008-09 . [ S. 2 (47 ) ] <\/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-14808","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3QQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14808","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=14808"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14808\/revisions"}],"predecessor-version":[{"id":14809,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14808\/revisions\/14809"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}