{"id":2110,"date":"2018-08-25T08:26:51","date_gmt":"2018-08-25T08:26:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/girdhari-lal-v-ito-2018-171-itd-176-delhi-trib\/"},"modified":"2018-08-25T08:26:51","modified_gmt":"2018-08-25T08:26:51","slug":"girdhari-lal-v-ito-2018-171-itd-176-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/girdhari-lal-v-ito-2018-171-itd-176-delhi-trib\/","title":{"rendered":"Girdhari Lal  v. ITO (2018) 171 ITD 176   (Delhi)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that as the\u00a0 agricultural land was\u00a0 s<b>i<\/b>tuated within 8 km. of local municipal limits, addition under head Capital gain applying the \u00a0provision of S.50C is justified .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation-Agricultural land\u2013 Land situated within 8 km. of local Municipal limits-Addition under head capital gain  applying the provision of S.50C is justified .   [ S. 2(14)(iii), 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":[1],"tags":[],"class_list":["post-2110","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-y2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2110","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=2110"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2110\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}