{"id":2443,"date":"2018-10-14T04:15:09","date_gmt":"2018-10-14T04:15:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/c-aryama-sundaram-v-cit-2018-407-itr-1-mad-hc\/"},"modified":"2018-12-09T08:49:33","modified_gmt":"2018-12-09T08:49:33","slug":"c-aryama-sundaram-v-cit-2018-407-itr-1-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-aryama-sundaram-v-cit-2018-407-itr-1-mad-hc\/","title":{"rendered":"C. Aryama Sundaram.  v. CIT  (2018) 407 ITR 1\/ 258 Taxman 10\/ 171 DTR 295 \/ 305 CTR 567  (Mad) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that , cost of land is also form cost of residential house and it is not necessary that same money from\u00a0 sale of residential asset must be used for claiming exemption. \u00a0( AY.2010-11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains &#8211; Profit on sale of property used for residence -Construction of residential house &#8211; Cost of land is also form cost of residential house \u2013Not necessary that same money from  sale of residential asset must be used .[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":[1],"tags":[],"class_list":["post-2443","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Dp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2443","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=2443"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2443\/revisions"}],"predecessor-version":[{"id":3140,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2443\/revisions\/3140"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}