{"id":36100,"date":"2023-08-28T16:41:16","date_gmt":"2023-08-28T11:11:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-babita-gupta-2022100-itr-252-delhitrib\/"},"modified":"2023-08-28T16:41:16","modified_gmt":"2023-08-28T11:11:16","slug":"ito-v-babita-gupta-2022100-itr-252-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-babita-gupta-2022100-itr-252-delhitrib\/","title":{"rendered":"ITO v. Babita Gupta (2022)100 ITR 252 (Delhi)(Trib)"},"content":{"rendered":"<p>Held, that the asseessee\u00a0 has furnished the evidence as regards the purchase of agricultural land. Order of CIT(A) is affirmed.\u00a0\u00a0\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Agricultural Land-Purchase of agricultural land in same year-Order of CIT(A) allowing the  deduction was affirmed. [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":[21],"tags":[],"class_list":["post-36100","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9og","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36100","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=36100"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36100\/revisions"}],"predecessor-version":[{"id":36101,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36100\/revisions\/36101"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}