{"id":17093,"date":"2021-04-20T15:18:53","date_gmt":"2021-04-20T09:48:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhagwan-keshu-sakhare-v-ito-2020-80-itr-10-sn-punetrib\/"},"modified":"2021-04-20T15:18:53","modified_gmt":"2021-04-20T09:48:53","slug":"bhagwan-keshu-sakhare-v-ito-2020-80-itr-10-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhagwan-keshu-sakhare-v-ito-2020-80-itr-10-sn-punetrib\/","title":{"rendered":"Bhagwan Keshu Sakhare v. ITO (2020) 80 ITR 10 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the asseessee\u00a0 neither deposited in the capital gains account scheme nor was it used for purchase of land before the prescribed date nor a new land is purchased within a period of three years or the amount is deposited in a designated capital gains account scheme. Not entitled to exemption. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Neither Depositing amount in capital gains account nor using net consideration for purchase of  land before prescribed date-Not entitled to 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-17093","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4rH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17093","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=17093"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17093\/revisions"}],"predecessor-version":[{"id":17094,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17093\/revisions\/17094"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}