{"id":2770,"date":"2018-11-01T12:44:59","date_gmt":"2018-11-01T12:44:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-sangappa-s-kudarikannur-2018-172-itd-332-bang-trib\/"},"modified":"2018-11-01T12:44:59","modified_gmt":"2018-11-01T12:44:59","slug":"ito-v-sangappa-s-kudarikannur-2018-172-itd-332-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-sangappa-s-kudarikannur-2018-172-itd-332-bang-trib\/","title":{"rendered":"ITO  v. Sangappa S. Kudarikannur.  (2018) 172 ITD 332 (Bang)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that ;interest awarded under section 28 of Land Acquisition Act, 1894 on enhanced compensation paid for acquisition of agricultural land, would be eligible for exemption.\u00a0 \u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains &#8211; Agricultural land &#8211; With in specified urban limits \u2013 Interest on compensation-  Interest awarded under section 28 of Land Acquisition Act, 1894 on enhanced compensation paid for acquisition of agricultural land, would be eligible for exemption. [ S.56, Land Acquisition Act, 1894 ,S.28 ]<\/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-2770","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2770","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=2770"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2770\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}