{"id":53841,"date":"2025-05-08T15:53:16","date_gmt":"2025-05-08T10:23:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-prakash-ramkrishna-pophale-2024-231-ttj-49-uo-pune-trib\/"},"modified":"2025-05-08T15:53:16","modified_gmt":"2025-05-08T10:23:16","slug":"ito-v-prakash-ramkrishna-pophale-2024-231-ttj-49-uo-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-prakash-ramkrishna-pophale-2024-231-ttj-49-uo-pune-trib\/","title":{"rendered":"ITO v. Prakash Ramkrishna Pophale (2024) 231 TTJ 49 (UO) (Pune) (Trib)"},"content":{"rendered":"<p>Held that the CIT(A) has allowed the cost of improvement in the computation of capital gains arising on the sale of property in the hands of the assessee&#8217;s spouse (co-owner) and the Revenue has accepted the same, similar claim of cost of improvement cannot be disallowed in the hands of the assessee.. Order of CIT(A) is affirmed.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains-Mode of  Computation-Cost of improvement-Payment made to builder-No reference in sales deed-Allowable as deduction. [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-53841","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e0p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53841","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=53841"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53841\/revisions"}],"predecessor-version":[{"id":53842,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53841\/revisions\/53842"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}