{"id":25902,"date":"2022-03-26T11:10:12","date_gmt":"2022-03-26T05:40:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yudhishthira-kapur-v-acwt-202190-itr-90-sndelhi-trib\/"},"modified":"2022-03-26T11:10:12","modified_gmt":"2022-03-26T05:40:12","slug":"yudhishthira-kapur-v-acwt-202190-itr-90-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yudhishthira-kapur-v-acwt-202190-itr-90-sndelhi-trib\/","title":{"rendered":"Yudhishthira Kapur v. ACWT (2021)90 ITR 90 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 following the order of the Tribunal in the case of the assessee\u2019s co-owner, where the issue with respect to chargeability of above assets to wealth-tax had been decided, the two plots under acquisition and the land acquired by the Government of India could not have been included in the net wealth of the assessee.( AY. \u00a02009-10, 2013-14)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nWealth tax Act, 1957.<\/p>\n<p>S. 2(ea): Asset \u2013 Land under acquisition by Government \u2013 Not includible .<\/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-25902","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6JM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25902","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=25902"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25902\/revisions"}],"predecessor-version":[{"id":25903,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25902\/revisions\/25903"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}