{"id":28735,"date":"2022-07-25T17:13:58","date_gmt":"2022-07-25T11:43:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahesh-pratapsingh-asher-v-acit-2022-193-itd-336-mum-trib\/"},"modified":"2022-07-25T17:13:58","modified_gmt":"2022-07-25T11:43:58","slug":"mahesh-pratapsingh-asher-v-acit-2022-193-itd-336-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahesh-pratapsingh-asher-v-acit-2022-193-itd-336-mum-trib\/","title":{"rendered":"Mahesh Pratapsingh Asher v. ACIT (2022) 193 ITD 336 (Mum.) (Trib.)"},"content":{"rendered":"<p>Held that amount paid for removing encumbrance to a property without which sale or transfer could not be effected, is allowable as deduction under section 48(i) of the Act. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains-Computation-Amount paid for removing encumbrance to a property without which sale or transfer could not be effected, is allowable as deduction. [S. 48(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-28735","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7tt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28735","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=28735"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28735\/revisions"}],"predecessor-version":[{"id":28736,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28735\/revisions\/28736"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}