{"id":46046,"date":"2024-09-08T18:29:41","date_gmt":"2024-09-08T12:59:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhausaheb-sopanrao-bhor-v-ito2023-225-ttj-367-punetrib\/"},"modified":"2024-09-08T18:29:41","modified_gmt":"2024-09-08T12:59:41","slug":"bhausaheb-sopanrao-bhor-v-ito2023-225-ttj-367-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhausaheb-sopanrao-bhor-v-ito2023-225-ttj-367-punetrib\/","title":{"rendered":"Bhausaheb Sopanrao Bhor v. ITO(2023) 225 TTJ 367 (Pune)(Trib)"},"content":{"rendered":"<p>Held that while computing the capital gains deduction towards cost of acquisition and improvement is directed to allow the deduction. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Capital gains-Sale of land-Stamp value-Cost of acquisition and improvement-Directed to allow the deduction. [ S. 45, 48, 56(2)(vii)(b)] <\/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-46046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46046","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=46046"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46046\/revisions"}],"predecessor-version":[{"id":46047,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46046\/revisions\/46047"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}