{"id":15865,"date":"2021-03-24T12:09:23","date_gmt":"2021-03-24T06:39:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lakshmamma-smt-v-ito-2020-182-itd-408-bang-trib\/"},"modified":"2021-03-24T12:09:23","modified_gmt":"2021-03-24T06:39:23","slug":"lakshmamma-smt-v-ito-2020-182-itd-408-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lakshmamma-smt-v-ito-2020-182-itd-408-bang-trib\/","title":{"rendered":"Lakshmamma (Smt.) v. ITO (2020) 182 ITD 408 (Bang.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that interest received on enhanced compensation awarded\u00a0 in terms of S. 28 Of Land Acquisition Act, 1894 is exempt.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains-Agricultural land-With in specified urban limits-Interest received on enhanced compensation-Eligible for 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-15865","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-47T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15865","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=15865"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15865\/revisions"}],"predecessor-version":[{"id":15866,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15865\/revisions\/15866"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}