{"id":53844,"date":"2025-05-08T16:00:56","date_gmt":"2025-05-08T10:30:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandiiya-suresh-dahivelkar-v-ito-2024-231-ttj-25-uo-punetrib\/"},"modified":"2025-05-08T16:00:56","modified_gmt":"2025-05-08T10:30:56","slug":"sandiiya-suresh-dahivelkar-v-ito-2024-231-ttj-25-uo-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandiiya-suresh-dahivelkar-v-ito-2024-231-ttj-25-uo-punetrib\/","title":{"rendered":"Sandiiya Suresh Dahivelkar v. ITO (2024) 231 TTJ 25 (UO) (Pune)(Trib)"},"content":{"rendered":"<p>Held that thee AO is directed to compute the capital gains by taking the cost of construction a and cost of renovation\/improvement. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains-Mode of  Computation-Indexed cost-AO is directed to allow the above two additional deductions while calculating the long-term capital gains in addition to the deductions already allowed by the AO in respect of indexed cost of acquisition of plot.[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-53844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e0s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53844","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=53844"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53844\/revisions"}],"predecessor-version":[{"id":53845,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53844\/revisions\/53845"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}