{"id":527,"date":"2018-04-30T09:20:19","date_gmt":"2018-04-30T09:20:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/laxmi-narayan-v-cit-2018-402-itr-117-raj-hc-shravan-lal-meena-l-h-of-late-bhagwanta-meena-v-ito-2018-402-itr-117-raj-hc-mahadev-balaji-v-ito-2018-402-itr-117-raj-hc-2\/"},"modified":"2019-03-17T13:27:40","modified_gmt":"2019-03-17T13:27:40","slug":"laxmi-narayan-v-cit-2018-402-itr-117-raj-hc-shravan-lal-meena-l-h-of-late-bhagwanta-meena-v-ito-2018-402-itr-117-raj-hc-mahadev-balaji-v-ito-2018-402-itr-117-raj-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/laxmi-narayan-v-cit-2018-402-itr-117-raj-hc-shravan-lal-meena-l-h-of-late-bhagwanta-meena-v-ito-2018-402-itr-117-raj-hc-mahadev-balaji-v-ito-2018-402-itr-117-raj-hc-2\/","title":{"rendered":"Laxmi Narayan v. CIT  (2018) 402 ITR 117\/( 2019) 306 CTR 361  (Raj) (HC) Shravan lal Meena  L\/H  of Late Bhagwanta Meena v.ITO (2018) 402 ITR 117\/( 2019) 306 CTR 361 (Raj) (HC)  Mahadev Balaji v .ITO (2018) 402 ITR 117\/( 2019) 306 CTR 361 (Raj) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , revision on account of change of opinion was held to be not valid . Investment in the name of wife was held to be entitle to exemption .The word used are the assessee has to invest , it is not specified that it is to be in the name of assessee. Expenditure on bore wells and stamp duty to be taken in to consideration while considering the exemption u\/s 54B.( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013Mere change of opinion   revision was held to be not valid. [ S. 54B ]<\/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-527","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/527","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=527"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/527\/revisions"}],"predecessor-version":[{"id":4405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/527\/revisions\/4405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}