{"id":3726,"date":"2019-01-19T11:04:21","date_gmt":"2019-01-19T11:04:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mathur-lal-v-ito-2019-174-itd-44-jaipurtrib-2\/"},"modified":"2019-01-19T11:04:21","modified_gmt":"2019-01-19T11:04:21","slug":"mathur-lal-v-ito-2019-174-itd-44-jaipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mathur-lal-v-ito-2019-174-itd-44-jaipurtrib-2\/","title":{"rendered":"Mathur Lal v. ITO  (2019) 174 ITD 44 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that purchase of\u00a0 agricultural land prior to sale of agricultural land owned by the assessee exemption is not available . Stamp duty paid by assesseeis \u00a0to be considered as part of cost of purchase of agricultural land. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes -Purchase of agricultural land prior to sale of agricultural land \u2013 Exemption is not available-Stamp duty paid  is  to be considered as part of cost of purchase of agricultural land.  [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-3726","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Y6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3726","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=3726"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3726\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}