{"id":44782,"date":"2024-08-01T11:03:07","date_gmt":"2024-08-01T05:33:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-subhash-hastimal-lodha-2023106-itr-101-sn-2024-228-ttj-492-punetrib\/"},"modified":"2024-08-01T11:03:07","modified_gmt":"2024-08-01T05:33:07","slug":"dy-cit-v-subhash-hastimal-lodha-2023106-itr-101-sn-2024-228-ttj-492-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-subhash-hastimal-lodha-2023106-itr-101-sn-2024-228-ttj-492-punetrib\/","title":{"rendered":"Dy. CIT v. Subhash Hastimal Lodha (2023)106 ITR 101 (SN) \/(2024) 228 TTJ 492 (Pune)(Trib)"},"content":{"rendered":"<p>Held that Finding that land not used for agricultural purposes in two preceding years No agricultural\u00a0 is shown by\u00a0 assessee in past years. Order of Assessing Officer is affirmed .(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Finding that land not used for agricultural purposes in two preceding years No agricultural  is shown by  assessee in past years-Order of Assessing Officer is affirmed. [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-44782","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bEi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44782","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=44782"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44782\/revisions"}],"predecessor-version":[{"id":44783,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44782\/revisions\/44783"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}