{"id":25975,"date":"2022-03-27T11:07:59","date_gmt":"2022-03-27T05:37:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-mujeeb-urrahman-2021-90-itr-68-sn-bang-trib\/"},"modified":"2022-03-27T11:07:59","modified_gmt":"2022-03-27T05:37:59","slug":"ito-v-mujeeb-urrahman-2021-90-itr-68-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-mujeeb-urrahman-2021-90-itr-68-sn-bang-trib\/","title":{"rendered":"ITO v. Mujeeb Urrahman (2021) 90 ITR 68 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the assessee is entitle to \u00a0deduction only to extent of\u00a0 amount used for purchase of\u00a0 site and not for balance. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains-Profit on sale of property used for residence-Investing part of sale proceeds-Unable to construct of house due to litigation-Entitled to deduction only to extent of  amount used for purchase of  site and not for balance. [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":[21],"tags":[],"class_list":["post-25975","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6KX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25975","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=25975"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25975\/revisions"}],"predecessor-version":[{"id":25976,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25975\/revisions\/25976"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}