{"id":25977,"date":"2022-03-27T11:08:32","date_gmt":"2022-03-27T05:38:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/boota-singh-v-ito-2021-90-itr-281-amritsartrib-babu-singh-v-ito-2021-90-itr-281-amritsartrib-nachhater-singh-v-ito-2021-90-itr-281-amritsartrib\/"},"modified":"2022-03-27T11:08:32","modified_gmt":"2022-03-27T05:38:32","slug":"boota-singh-v-ito-2021-90-itr-281-amritsartrib-babu-singh-v-ito-2021-90-itr-281-amritsartrib-nachhater-singh-v-ito-2021-90-itr-281-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boota-singh-v-ito-2021-90-itr-281-amritsartrib-babu-singh-v-ito-2021-90-itr-281-amritsartrib-nachhater-singh-v-ito-2021-90-itr-281-amritsartrib\/","title":{"rendered":"Boota Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.) Babu Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.) Nachhater Singh v. ITO (2021) 90 ITR 281 (Amritsar)(Trib.)"},"content":{"rendered":"<p>Relying on Article 12 of the Constitution of India\u00a0 to treat the Citizens equally directed the revenue\u00a0 to apply uniform rate for the purpose of computing capital gains and compute the capital gains. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Directed to apply uniform rate while computing capital gains and grant relief. [S. 45, 55A, Art. 12]  <\/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-25977","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6KZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25977","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=25977"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25977\/revisions"}],"predecessor-version":[{"id":25978,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25977\/revisions\/25978"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}