{"id":3685,"date":"2019-01-15T12:39:57","date_gmt":"2019-01-15T12:39:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-hrishikesh-d-pai-2018-173-itd-272-mum-trib\/"},"modified":"2019-07-21T14:16:33","modified_gmt":"2019-07-21T14:16:33","slug":"dcit-v-hrishikesh-d-pai-2018-173-itd-272-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-hrishikesh-d-pai-2018-173-itd-272-mum-trib\/","title":{"rendered":"DCIT  v.  Hrishikesh D. Pai  (2018) 173 ITD 272\/( 2019) 197 TTJ 583 (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, sale of commercial property which was held for more than thirty six months \u00a0\u00a0on which depreciation was claimed consideration was invested in a residential flat is eligible deduction. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house\u2013 Commercial property\u2013Held more than thirty six months- Depreciation was claimed \u2013 Purchase of residential flat \u2013 Eligible deduction. [S. 45, 50]<\/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-3685","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3685","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=3685"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3685\/revisions"}],"predecessor-version":[{"id":6211,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3685\/revisions\/6211"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}