{"id":54354,"date":"2025-05-19T06:02:09","date_gmt":"2025-05-19T00:32:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lalit-kumar-kalwar-v-ito-2023-106-itr-373-jaipur-trib\/"},"modified":"2025-05-19T06:02:09","modified_gmt":"2025-05-19T00:32:09","slug":"lalit-kumar-kalwar-v-ito-2023-106-itr-373-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalit-kumar-kalwar-v-ito-2023-106-itr-373-jaipur-trib\/","title":{"rendered":"Lalit Kumar Kalwar v .ITO ( 2023) 106 ITR 373 ( Jaipur )( Trib)"},"content":{"rendered":"<p>Held that when the\u00a0 entire actual consideration was\u00a0 invested in purchase of under consideration of residential house\u00a0 the capital gain is exempt . Provision of section 50C is not applicable. (AY. 2013 -14) ( ITA No. 379(JP) of 2018 dt. 30 -5 -2023 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.54F : Capital gains- Investment in a residential house \u2013 Entire actual consideration was  invested in purchase of under consideration of residential house \u2013 Capital gain is exempt \u2013 Provision of section 50C is not applicable .[ S. 45, 48 , 50C , 54F(4)] <\/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-54354","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54354","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=54354"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54354\/revisions"}],"predecessor-version":[{"id":54355,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54354\/revisions\/54355"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}