{"id":27578,"date":"2022-06-26T20:51:13","date_gmt":"2022-06-26T15:21:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dipal-sureshbhai-patel-v-ito-2021-211-ttj-30-uo-ahd-trib\/"},"modified":"2022-06-26T20:51:13","modified_gmt":"2022-06-26T15:21:13","slug":"dipal-sureshbhai-patel-v-ito-2021-211-ttj-30-uo-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dipal-sureshbhai-patel-v-ito-2021-211-ttj-30-uo-ahd-trib\/","title":{"rendered":"Dipal Sureshbhai Patel v. ITO (2021) 211 TTJ 30 (UO) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that though the amount not deposited in a separate capital gains account before due date of filing of return, capital gain invested for acquiring another property with in specified u\/s 54F of the Act\u00a0 is\u00a0 entitle to exemption.\u00a0 (AY-2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Amount not deposited in a sperate capital gains account before due date of filing of return-Capital gain invested for acquiring another property with in specified u\/s 54F of the Act-Entitle to exemption. [S. 45, 139(1)] <\/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-27578","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7aO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27578","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=27578"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27578\/revisions"}],"predecessor-version":[{"id":27579,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27578\/revisions\/27579"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}