{"id":33866,"date":"2023-04-18T11:24:49","date_gmt":"2023-04-18T05:54:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kantibhai-ugarbhai-patel-v-cit-nfac-2022-195-itd-460-ahd-trib\/"},"modified":"2023-04-18T11:24:49","modified_gmt":"2023-04-18T05:54:49","slug":"kantibhai-ugarbhai-patel-v-cit-nfac-2022-195-itd-460-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kantibhai-ugarbhai-patel-v-cit-nfac-2022-195-itd-460-ahd-trib\/","title":{"rendered":"Kantibhai Ugarbhai Patel v. CIT NFAC (2022) 195 ITD 460 (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held that as the\u00a0 assessee had filed a return for the assessment year 2010-11 within the time permitted under section 139(1) i.e., on 31-7-2011, set-off of capital loss brought forward from the assessment year 2010-11 was to be allowed to assessee in relevant assessment year (. AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 74 : Losses-Capital gains-Return filed within a specified time-Set-off of capital loss brought forward from the assessment year 2010-11 was to be allowed to assessee in the relevant assessment year.  [S.80, 139(1)] <\/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-33866","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Oe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33866","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=33866"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33866\/revisions"}],"predecessor-version":[{"id":33867,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33866\/revisions\/33867"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}