{"id":24674,"date":"2022-02-07T14:15:25","date_gmt":"2022-02-07T08:45:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narinder-kumar-v-ito-2021-bcaj-june-p-27-delhitrib\/"},"modified":"2022-02-07T14:15:25","modified_gmt":"2022-02-07T08:45:25","slug":"narinder-kumar-v-ito-2021-bcaj-june-p-27-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narinder-kumar-v-ito-2021-bcaj-june-p-27-delhitrib\/","title":{"rendered":"Narinder Kumar v. ITO (2021) BCAJ-June-P. 27 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that interest on enhanced compensation for acquisition of agricultural land is a capital\u00a0\u00a0 receipt\u00a0 and not chargeable to tax. Followed, UOI v. Hari Singh\u00a0 (C.A. No. 15041\/2017 dt 15-9-2017)(SC). (dt. 12-4-2021) (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Acquisition  of Agricultural land-Interest on enhanced compensation-Capital receipt-Not chargeable to tax. [S. 4, 56(2)(viii), 57(iv)]<\/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-24674","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24674","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=24674"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24674\/revisions"}],"predecessor-version":[{"id":24675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24674\/revisions\/24675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}