{"id":5331,"date":"2019-05-02T09:52:23","date_gmt":"2019-05-02T09:52:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/murtuza-shabbir-jamnagarwala-v-ito-2019-175-itd-494-pune-trib\/"},"modified":"2019-05-02T09:52:23","modified_gmt":"2019-05-02T09:52:23","slug":"murtuza-shabbir-jamnagarwala-v-ito-2019-175-itd-494-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/murtuza-shabbir-jamnagarwala-v-ito-2019-175-itd-494-pune-trib\/","title":{"rendered":"Murtuza Shabbir Jamnagarwala v. ITO (2019) 175 ITD 494 (Pune)    (Trib.)"},"content":{"rendered":"<p>Tribunal held that land was used for agricultural purposes, land was classified as agricultural land and Jowar crop was grown-. Accordingly capital gain arising from sale of such land was eligible for exemption . (AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains\u2013Agricultural land-Land was used for agricultural purposes\u2013Land classified as agricultural land  Jowar crop was grown- Eligible exemption [S.2(14), 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-5331","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5331","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=5331"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5331\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}