{"id":18653,"date":"2021-05-26T11:43:47","date_gmt":"2021-05-26T06:13:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajyalakshmi-reguraj-v-ito-2021-85-itr-20-snbang-trib\/"},"modified":"2021-05-26T11:43:47","modified_gmt":"2021-05-26T06:13:47","slug":"rajyalakshmi-reguraj-v-ito-2021-85-itr-20-snbang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajyalakshmi-reguraj-v-ito-2021-85-itr-20-snbang-trib\/","title":{"rendered":"Rajyalakshmi Reguraj v. ITO (2021) 85 ITR 20 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee shall be entitled to exemption under section 54F of the Act with regard to utilization of the sale proceeds which were within three years from the date of sale of the original asset. However\u00a0 as there was\u00a0 no clarity as regards date of\u00a0 utilisation of\u00a0 amounts and when assessee incurred expenditure for registration of\u00a0 property . Matter remanded to Assessing Officer for examination\u00a0 ( AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.54F : Capital gains- Investment in a residential house -No clarity as regards date of  utilisation of  amounts and when assessee incurred expenditure for registration of  property \u2014 Matter remanded to Assessing Officer for examination  [ 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-18653","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4QR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18653","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=18653"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18653\/revisions"}],"predecessor-version":[{"id":18654,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18653\/revisions\/18654"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}