{"id":23726,"date":"2022-01-11T11:52:01","date_gmt":"2022-01-11T06:22:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib\/"},"modified":"2022-01-11T11:52:01","modified_gmt":"2022-01-11T06:22:01","slug":"shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shiv-kumar-jatia-v-ito-2021-190-itd-181-delhitrib\/","title":{"rendered":"Shiv Kumar Jatia v. ITO (2021) 190 ITD 181 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that rights or interests in a property are transferable capital assets and hence, booking rights or rights to purchase apartment or rights to obtain title to apartment are also capital assets that can be transferable and therefore, a right in an uncompleted building or a flat is clearly a property.\u00a0 Period of holding is to be reckoned from date of first agreement while calculating capital gain on sale of such property. (AY. 2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(14) : Capital asset-Rights or interest in a property-Period of holding is to be reckoned from date of first agreement, while calculating capital gains. [S. 2(42A), 2(42B), 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-23726","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6aG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23726","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=23726"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23726\/revisions"}],"predecessor-version":[{"id":23727,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23726\/revisions\/23727"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}