{"id":2996,"date":"2018-11-30T04:49:50","date_gmt":"2018-11-30T04:49:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahaveer-yadav-v-ito-2018-408-itr-19-raj-hc\/"},"modified":"2018-11-30T04:49:50","modified_gmt":"2018-11-30T04:49:50","slug":"mahaveer-yadav-v-ito-2018-408-itr-19-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahaveer-yadav-v-ito-2018-408-itr-19-raj-hc\/","title":{"rendered":"Mahaveer Yadav  v. ITO  (2018) 408 ITR 19 (Raj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that ; Conversion of agricultural land into residential plots and sale of residential plots -Consideration over fair market value to be assessed as business income . No question of law .( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i):Business income \u2014 Capital gains \u2014 Conversion of agricultural land into residential plots and sale of residential plots -Consideration over fair market value to be assessed as business income -No question of law .[ S.4, 45 , 260A ]<\/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-2996","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Mk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2996","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=2996"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2996\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}