{"id":35693,"date":"2023-08-24T16:07:17","date_gmt":"2023-08-24T10:37:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amarnath-aggarwal-builders-pvt-ltd-v-dy-cit-2022-99-itr-194-amritsar-trib\/"},"modified":"2023-08-24T16:07:17","modified_gmt":"2023-08-24T10:37:17","slug":"amarnath-aggarwal-builders-pvt-ltd-v-dy-cit-2022-99-itr-194-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amarnath-aggarwal-builders-pvt-ltd-v-dy-cit-2022-99-itr-194-amritsar-trib\/","title":{"rendered":"Amarnath Aggarwal Builders Pvt. Ltd v. Dy. CIT (2022) 99 ITR 194 (Amritsar) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 loss on purchase of land which is stock in trade, the loss is allowable as business loss.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business loss-Real estate business-Purchase of land-Litigation-Stock in  trade-Allowable as business loss.<\/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-35693","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9hH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35693","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=35693"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35693\/revisions"}],"predecessor-version":[{"id":35694,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35693\/revisions\/35694"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}