{"id":4172,"date":"2019-03-05T06:40:46","date_gmt":"2019-03-05T06:40:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dr-kushagra-kataria-v-dcit-2019-174-itd-648-delhitrib\/"},"modified":"2019-03-05T06:40:46","modified_gmt":"2019-03-05T06:40:46","slug":"dr-kushagra-kataria-v-dcit-2019-174-itd-648-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-kushagra-kataria-v-dcit-2019-174-itd-648-delhitrib\/","title":{"rendered":"Dr. Kushagra Kataria .v. DCIT (2019) 174 ITD 648 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held, deduction cannot be rejected only on the ground that the builder failed to construct construction with in prescribed time. Also the\u00a0 expenditure incurred for completing the finishing the house\u00a0 cannot be segregated from the act of purchasing semi-finished apartment. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Deduction cannot be rejected only on the ground that the builder failed to construct construction with in prescribed time. [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-4172","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-15i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4172","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=4172"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4172\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}