{"id":3999,"date":"2019-02-19T12:40:00","date_gmt":"2019-02-19T12:40:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-ishita-mohatta-mrs-2019-174-itd-407-kol-trib\/"},"modified":"2019-02-19T12:40:00","modified_gmt":"2019-02-19T12:40:00","slug":"acit-v-ishita-mohatta-mrs-2019-174-itd-407-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ishita-mohatta-mrs-2019-174-itd-407-kol-trib\/","title":{"rendered":"ACIT  v.  Ishita Mohatta  (Mrs.)  (2019) 174 ITD 407 (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that; though new asset purchased within prescribed period had been let out\u00a0\u00a0 would still be entitled to claim deduction . The amendment to proviso to S. 54F made by Finance Act, 2000 as clarified by Circular No.794, dt.9-8-2000 ( 2000) 245 ITR 121 (St) which is the Explanatory Note to Finance Act, 2000. (AY.2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains &#8211; Investment in a residential house &#8211; Though new asset purchased within prescribed period had been let out   would still be entitled to claim deduction.  [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-3999","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3999","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=3999"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3999\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}