{"id":3653,"date":"2019-01-15T12:21:04","date_gmt":"2019-01-15T12:21:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib\/"},"modified":"2019-04-14T13:47:14","modified_gmt":"2019-04-14T13:47:14","slug":"rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib\/","title":{"rendered":"Rakesh Garg v. ITO  (2018) 173 ITD 302\/( 2019) 197 TTJ 632 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, distance from Municipal limits to area in which land is situated and not distance between particular land and municipal limit. The issue raised by the assessee requires a proper investigation of facts and also determination of the fact whether the particular land is situated in the area which is beyond 8 KM from the Municipal limits .Matter remanded. ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(14)(iii)(b) : Capital asset-Agricultural land- 8KM- Distance from Municipal limits to area in which land is situated is to be considered and not distance between particular land and municipal limit-Matter remanded. [S.45, 54F]<\/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-3653","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-WV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3653","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=3653"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3653\/revisions"}],"predecessor-version":[{"id":4867,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3653\/revisions\/4867"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}