{"id":29738,"date":"2022-09-11T17:59:33","date_gmt":"2022-09-11T12:29:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raj-easow-v-ito-2022-bcaj-april-p-30-mum-trib\/"},"modified":"2022-09-11T17:59:33","modified_gmt":"2022-09-11T12:29:33","slug":"raj-easow-v-ito-2022-bcaj-april-p-30-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raj-easow-v-ito-2022-bcaj-april-p-30-mum-trib\/","title":{"rendered":"Raj Easow v.ITO ( 2022)) BCAJ \u2013 April \u2013 P. 30 ( Mum) ( Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assesse the Tribunal held that for the purpose of section 54 , it is the date of possession which should be taken as the date of purchase and not the date of registration of agreement for sale . Referred\u00a0 CIT v. Beena K Jain (Smt) (1996) \u00a0\u00a0\u00a0\u00a0217 ITR 363 ( Bom)(HC)\u00a0 \u00a0( TS-155 \u2013 ITAT-2022 ( Mum) ( AY. 2015-16 ) ( Dt. 8 -3 -2022)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains &#8211; Profit on sale of property used for residence \u2013 Date of  possession should be taken as the date of purchase and not the date of registration [ S. 45 ] <\/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-29738","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7JE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29738","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=29738"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29738\/revisions"}],"predecessor-version":[{"id":29739,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29738\/revisions\/29739"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}