{"id":4434,"date":"2019-03-19T09:49:13","date_gmt":"2019-03-19T09:49:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-n-s-viswanathan-2018-67-itr-307-cochintrib\/"},"modified":"2019-03-19T09:49:13","modified_gmt":"2019-03-19T09:49:13","slug":"acit-v-n-s-viswanathan-2018-67-itr-307-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-n-s-viswanathan-2018-67-itr-307-cochintrib\/","title":{"rendered":"ACIT v. N. S. Viswanathan (2018) 67 ITR 307 (Cochin)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, exemption was restricted to only investment in one house property. Assessee was not entitled to exemption with regard to two residential units purchased at two different localities. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-two residential units purchased at two different localities. Exemption was restricted to only investment in one residential house property. [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-4434","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4434","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=4434"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4434\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}