{"id":37702,"date":"2023-10-16T11:11:28","date_gmt":"2023-10-16T05:41:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-urmi-nilesh-nagarsheth-2023-291-taxman-611-guj-hc\/"},"modified":"2023-10-16T11:11:28","modified_gmt":"2023-10-16T05:41:28","slug":"pcit-v-urmi-nilesh-nagarsheth-2023-291-taxman-611-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-urmi-nilesh-nagarsheth-2023-291-taxman-611-guj-hc\/","title":{"rendered":"PCIT v. Urmi Nilesh Nagarsheth (2023) 291 Taxman 611 (Guj.)(HC)"},"content":{"rendered":"<p>Held that\u00a0 the\u00a0 land was needed for town planning scheme by SMC for purpose of sewage treatment plant and it was deemed to be land needed for public purpose and, accordingly, it was compulsorily acquired land under section 107 of Gujarat Town Planning and Urban Development Act, 1976.Order of Tribunal allowing the exemption is affirmed (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains-Agricultural land-Compensation received for acquisition  land [Gujarat Town Planning and Urban Development Act, 1976 S. 107] <\/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":[21],"tags":[],"class_list":["post-37702","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9O6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37702","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=37702"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37702\/revisions"}],"predecessor-version":[{"id":37703,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37702\/revisions\/37703"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}