{"id":3658,"date":"2019-01-15T12:23:31","date_gmt":"2019-01-15T12:23:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-vinayak-hari-palled-2018-173-itd-399-bang-trib\/"},"modified":"2019-01-15T12:23:31","modified_gmt":"2019-01-15T12:23:31","slug":"ito-v-vinayak-hari-palled-2018-173-itd-399-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-vinayak-hari-palled-2018-173-itd-399-bang-trib\/","title":{"rendered":"ITO  v. Vinayak Hari Palled  (2018) 173 ITD 399 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, interest awarded on enhanced compensation paid by Government for acquisition of agricultural land of assessee under S. 28 of Acquisition Act would partake of character of compensation and would be eligible for exemption. ( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains &#8211; Acquisition of agricultural land- Interest -Interest awarded on enhanced compensation paid by Government for acquisition of agricultural land  under S. 28 of Acquisition Act would partake of character of compensation and would be eligible for exemption. [Land Acquisition Act, 1894, S.10(37), 56(2)(vii)]<\/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-3658","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-X0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3658","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=3658"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3658\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}