{"id":21712,"date":"2021-09-24T11:38:17","date_gmt":"2021-09-24T06:08:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sitaram-rakhmaj-bankar-v-dy-cit-2020-195-dtr-297-207-ttj-771-punetrib\/"},"modified":"2021-09-24T11:38:17","modified_gmt":"2021-09-24T06:08:17","slug":"sitaram-rakhmaj-bankar-v-dy-cit-2020-195-dtr-297-207-ttj-771-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sitaram-rakhmaj-bankar-v-dy-cit-2020-195-dtr-297-207-ttj-771-punetrib\/","title":{"rendered":"Sitaram Rakhmaj Bankar v. Dy. CIT (2020) 195 DTR 297 \/ 207 TTJ 771 (Pune)(Trib.)"},"content":{"rendered":"<p>Where the assessee earned capital gain on sale of his ancestral property which was partitioned before it was sold, AO was directed to consider income chargeable under head capital gain in hands of assessee by taking only amount received by him towards extinguishment of his right in the property at time of sale. Matter remanded.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains-Computation-Sale of ancestral property-capital gain shall be calculated by taking amount received  towards extinguishment of his right in the property-Matter remanded. [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-21712","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Ec","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21712","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=21712"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21712\/revisions"}],"predecessor-version":[{"id":21713,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21712\/revisions\/21713"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}