{"id":3683,"date":"2019-01-15T12:38:53","date_gmt":"2019-01-15T12:38:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hansa-shah-v-ito-2018-173-itd-260-mum-trib\/"},"modified":"2019-03-31T08:58:53","modified_gmt":"2019-03-31T08:58:53","slug":"hansa-shah-v-ito-2018-173-itd-260-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hansa-shah-v-ito-2018-173-itd-260-mum-trib\/","title":{"rendered":"Hansa Shah  v. ITO  (2018) 173 ITD 260\/( 2019) 69 ITR 334 \/ 175 DTR 212 (SMC) (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 if the assessee had purchased new house property within stipulated period of two years from date of transfer of original asset .Exemption cannot be denied on the ground that housing loan was utilised for purchase of new house property. ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains-Profit on sale of property used for residence \u2013 Purchase  new house property within stipulated period of two years from date of transfer of original asset-Exemption cannot be denied on the ground that housing loan was utilised for purchase of new house property. [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-3683","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3683","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=3683"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3683\/revisions"}],"predecessor-version":[{"id":4622,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3683\/revisions\/4622"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}