{"id":39353,"date":"2024-02-21T12:24:26","date_gmt":"2024-02-21T06:54:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bahadur-singh-v-cit-appeals-2023-154-taxmann-com-456-p-hhc-editorial-slp-dimissed-bahadur-singh-v-cit-appeals-2023-295-taxman-313-sc\/"},"modified":"2024-02-21T12:24:26","modified_gmt":"2024-02-21T06:54:26","slug":"bahadur-singh-v-cit-appeals-2023-154-taxmann-com-456-p-hhc-editorial-slp-dimissed-bahadur-singh-v-cit-appeals-2023-295-taxman-313-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bahadur-singh-v-cit-appeals-2023-154-taxmann-com-456-p-hhc-editorial-slp-dimissed-bahadur-singh-v-cit-appeals-2023-295-taxman-313-sc\/","title":{"rendered":"Bahadur Singh v. CIT (Appeals) (2023) 154 taxmann.com 456 (P&#038; H)(HC) Editorial: SLP dimissed, Bahadur Singh v. CIT (Appeals) (2023) 295 Taxman 313 (SC)"},"content":{"rendered":"<p>Assessee and his three brothers sold jointly owned land. The\u00a0 assessee purchased land in name of his wife and claimed exemption under section 54B of the Act. Exemption was denied\u00a0 which is affirmed bby the High Court. \u00a0<\/p>\n<p>Followed\u00a0 CIT v. Dinesh Verma (2015) 233 Taxman 409(P&amp; H)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Purchased land in name of wife-Not entitle to exemption. [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":[21],"tags":[],"class_list":["post-39353","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aeJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39353","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=39353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39353\/revisions"}],"predecessor-version":[{"id":39354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39353\/revisions\/39354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}