{"id":29856,"date":"2022-09-17T19:00:35","date_gmt":"2022-09-17T13:30:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vandana-pathore-v-ito-2022-the-chambers-journal-august-p-154-pune-trib\/"},"modified":"2022-09-17T19:00:35","modified_gmt":"2022-09-17T13:30:35","slug":"vandana-pathore-v-ito-2022-the-chambers-journal-august-p-154-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vandana-pathore-v-ito-2022-the-chambers-journal-august-p-154-pune-trib\/","title":{"rendered":"Vandana Pathore v.ITO 2022) The Chamber\u2019s Journal -August \u2013 P. 154 ( Pune ) ( Trib)"},"content":{"rendered":"<p>The AO held that new agricultural land was not purchased in the name assesse but in the name of\u00a0 sons\u00a0 hence not entitled to exemption . Tribunal up held the order of the AO , following the jurisdictional High Court\u00a0 in Prakash v.ITO ( 2009) 312 ITR 40 ( Bom)( HC) . ( ITA No. 2223\/ Pun\/ 2017 )( AY. 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains &#8211; Land used for agricultural purposes -Purchase of agricultural land in the name sons \u2013 Not entitle to exemption \u2013 Followed jurisdictional High Court . <\/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-29856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Ly","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29856","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=29856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29856\/revisions"}],"predecessor-version":[{"id":29857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29856\/revisions\/29857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}