{"id":317,"date":"2018-04-29T14:22:57","date_gmt":"2018-04-29T14:22:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-dr-arvind-goverdhan-2018-61-itr-159-bang-trib-ito-v-monica-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-margrift-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-ani\/"},"modified":"2018-04-29T14:22:57","modified_gmt":"2018-04-29T14:22:57","slug":"ito-v-dr-arvind-goverdhan-2018-61-itr-159-bang-trib-ito-v-monica-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-margrift-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-ani","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-dr-arvind-goverdhan-2018-61-itr-159-bang-trib-ito-v-monica-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-margrift-goverdhan-mrs-2018-61-itr-159-bang-trib-ito-v-ani\/","title":{"rendered":"ITO v. Dr. Arvind Goverdhan. (2018) 61 ITR  159 (Bang) (Trib) ITO v. Monica Goverdhan ( Mrs) (2018) 61 ITR  159 (Bang) (Trib) ITO v Margrift Goverdhan( Mrs) (2018) 61 ITR  159 (Bang) (Trib) ITO v. Anitha Goverdhn ( Mrs) (2018) 61 ITR  159 (Bang) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the revenue , the Tribunal held that , in respect of joint development agreement , Capital gains is taxable in the year in which possession was handed over and not in the year in which the project was completed . As regards the applicability of S.54F the matter was remanded  to CIT(A). ( AY. 2009 10 , 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45:Capital gains \u2014 Transfer \u2014  Development agreement- Capital gains is taxable in the year in which possession was handed over and not in the year in which the project was completed [ S. 54, 54F ]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-317","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-57","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/317","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=317"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/317\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}