{"id":16174,"date":"2021-03-31T13:27:31","date_gmt":"2021-03-31T07:57:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-vinay-mishra-2021-276-taxman-68-karn-hc\/"},"modified":"2021-03-31T13:27:31","modified_gmt":"2021-03-31T07:57:31","slug":"cit-v-vinay-mishra-2021-276-taxman-68-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vinay-mishra-2021-276-taxman-68-karn-hc\/","title":{"rendered":"CIT v. Vinay Mishra (2021) 276 Taxman 68 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that assessee having made investment in a residential house in USA prior to 1-4-2015, it would be entitled to claim exemption. CBDT Circular No. 1\/2015, dated 21-1-2015\u00a0and\u00a0Circular No. 346, dated 30-6-1982 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-investment in a residential house in USA prior to 1-4-2015-Entitled to claim exemption. [S. 45] <\/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-16174","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4cS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16174","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=16174"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16174\/revisions"}],"predecessor-version":[{"id":16175,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16174\/revisions\/16175"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}