{"id":33740,"date":"2023-04-18T10:50:20","date_gmt":"2023-04-18T05:20:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/greenboom-developers-resorts-ltd-v-ito-2022-195-itd-567-mum-trib\/"},"modified":"2023-04-18T10:50:20","modified_gmt":"2023-04-18T05:20:20","slug":"greenboom-developers-resorts-ltd-v-ito-2022-195-itd-567-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/greenboom-developers-resorts-ltd-v-ito-2022-195-itd-567-mum-trib\/","title":{"rendered":"Greenboom Developers &#038; Resorts Ltd. v. ITO (2022) 195 ITD 567 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee filed to provide any evidence to demonstrate that agricultural land sold was beyond 8 km from the outer limit of the Municipal corporation and also not satisfied the 13 tests laid down in the case of Sarifabibi Mohmed Ibrahim (Smt).\u00a0 v. CIT(1993) 70 taxmann.com 301\/ 304 ITR 631 (SC). The matter is to be remanded back to Assessing Officer for the assessee to establish the same.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.2(14)(iii): Capital asset-Agricultural land-Failure to provide evidence-Matter remanded back to Assessing Officer for verification  [S. 10(37),  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-33740","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Mc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33740","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=33740"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33740\/revisions"}],"predecessor-version":[{"id":33741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33740\/revisions\/33741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}