{"id":325,"date":"2018-04-29T14:49:17","date_gmt":"2018-04-29T14:49:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajat-b-mehta-v-ito-2018-163-dtr-49-192-ttj-307-ahdtrib\/"},"modified":"2019-04-21T08:04:27","modified_gmt":"2019-04-21T08:04:27","slug":"rajat-b-mehta-v-ito-2018-163-dtr-49-192-ttj-307-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajat-b-mehta-v-ito-2018-163-dtr-49-192-ttj-307-ahdtrib\/","title":{"rendered":"Rajat B. Mehta v. ITO  ( 2018)169 ITD 178\/ 163 DTR 49\/ 192 TTJ 307\/ 62 ITR 334( Ahd)(Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; The expression \u201ccost of the residential house so purchased\u201d in s. 54 is not confined to the cost of civil construction but includes furniture and fixtures if they are an integral part of the purchase. The fact that the assessee did not make the claim is no reason to deny the claim if he is otherwise entitled to it . ( ITA No. 19\/Ahd\/2016, dt. 09.02.2018)(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54: Capital gains-Profit on sale of property used for residence \u2013Cost included furniture and fixtures \u2013Exemption cannot be denied only on the  ground that no claim was made in the return , if he is otherwise entitle to it .[ 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_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-325","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/325","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=325"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/325\/revisions"}],"predecessor-version":[{"id":5047,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/325\/revisions\/5047"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}