{"id":3686,"date":"2019-01-15T12:40:17","date_gmt":"2019-01-15T12:40:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib-2\/"},"modified":"2019-04-14T13:46:36","modified_gmt":"2019-04-14T13:46:36","slug":"rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rakesh-garg-v-ito-2018-173-itd-302-jaipurtrib-2\/","title":{"rendered":"Rakesh Garg.  v. ITO  (2018) 173 ITD 302\/( 2019) 197 TTJ 632  (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, n absence of any material to show that three different properties were purchased to meet residential requirement of family of assessee the deduction was allowed only in respect of one constructed house .Position prior to 1-4-2015 ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains &#8211; Investment in a residential house-Purchase of three different properties -Exemption was allowed only in respect of one constructed house \u2013 Prior to 1-4-2015. [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-3686","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Xs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3686","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=3686"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3686\/revisions"}],"predecessor-version":[{"id":4866,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3686\/revisions\/4866"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}