{"id":2793,"date":"2018-11-01T13:21:48","date_gmt":"2018-11-01T13:21:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/manilal-dasbhai-makwana-v-ito-2018-172-itd-1-ahd-trib\/"},"modified":"2018-11-01T13:21:48","modified_gmt":"2018-11-01T13:21:48","slug":"manilal-dasbhai-makwana-v-ito-2018-172-itd-1-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manilal-dasbhai-makwana-v-ito-2018-172-itd-1-ahd-trib\/","title":{"rendered":"Manilal Dasbhai Makwana  v. ITO  (2018) 172 ITD 1 (Ahd)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee , the Tribunal held that , Capital gain utilized towards purchase of new asset before furnishing of return of income\u00a0 belatedly under section 139(4) would be entitle to deduction \u00a0<strong>. <\/strong>( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains &#8211; Land used for agricultural purposes &#8211; Capital gain utilized towards purchase of new asset before furnishing of return of income  belatedly under section 139(4) would be entitle to deduction . [ S. 45, 139(4) ]<\/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-2793","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-J3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2793","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=2793"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2793\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}