{"id":35544,"date":"2023-08-24T15:06:05","date_gmt":"2023-08-24T09:36:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ambaben-jamubhai-patel-v-ito-2022-219-ttj-674-218-dtr-41-surat-trib\/"},"modified":"2023-08-24T15:06:05","modified_gmt":"2023-08-24T09:36:05","slug":"ambaben-jamubhai-patel-v-ito-2022-219-ttj-674-218-dtr-41-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ambaben-jamubhai-patel-v-ito-2022-219-ttj-674-218-dtr-41-surat-trib\/","title":{"rendered":"Ambaben Jamubhai Patel v. ITO (2022) 219 TTJ 674 \/ 218 DTR 41 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that compensation\u00a0 received for\u00a0 acquisition of agricultural land in Hazira Land Acquisition is held to be not\u00a0 taxable.\u00a0 Hajira Notified area is not Municipality.\u00a0\u00a0 Agricultural income cannot be\u00a0 assessed as cash credits<strong>. <\/strong>(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains-Agricultural land-Compensation for  acquisition of agricultural land  is held to be not liable to tax-Agricultural income cannot be  assessed as cash credits [S. 2(14)(iii), 10(37)(ii),  45, 68, Gujarat Industrial Development Act, 1962, S. 16, Gujarat Municipality Act, 1963, S. 264A, Constitution of India, Art. 243P(e), 243Q]  <\/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-35544","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9fi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35544","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=35544"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35544\/revisions"}],"predecessor-version":[{"id":35545,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35544\/revisions\/35545"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}