{"id":3605,"date":"2019-01-07T13:08:27","date_gmt":"2019-01-07T13:08:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib-2\/"},"modified":"2019-04-21T17:06:08","modified_gmt":"2019-04-21T17:06:08","slug":"rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib-2\/","title":{"rendered":"Rahul G. Patel.  v. DCIT   (2018) 173 ITD 1 \/ 171 DTR 1\/ 195 TTJ 1027\/ 67 ITR 280(Ahd)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that, investment made from advance received on sale of capital asset before date of transfer of asset will qualify for exemption.( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54EC : Capital gains-Investment in bonds-Investment made from advance received on sale of capital asset before date of transfer of asset will qualify for exemption. [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_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":[1],"tags":[],"class_list":["post-3605","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-W9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3605","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=3605"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3605\/revisions"}],"predecessor-version":[{"id":5078,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3605\/revisions\/5078"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}