{"id":2442,"date":"2018-10-14T04:12:09","date_gmt":"2018-10-14T04:12:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-aditya-kumar-jajodia-2018-407-itr-107-cal-hc\/"},"modified":"2018-10-14T04:12:09","modified_gmt":"2018-10-14T04:12:09","slug":"cit-v-aditya-kumar-jajodia-2018-407-itr-107-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-aditya-kumar-jajodia-2018-407-itr-107-cal-hc\/","title":{"rendered":"CIT  v. Aditya Kumar Jajodia. (2018)  407 ITR 107 (Cal) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0when the property is\u00a0\u00a0\u00a0 inherited under Will, amount paid for discharge of encumbrances is allowable as deduction while computing capital gains .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013 Property inherited under Will \u2014 Amount paid for discharge of encumbrances \u2014Allowable as deduction .[ S. 45, 55 ]<\/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-2442","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Do","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2442","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=2442"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2442\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}