{"id":5445,"date":"2019-05-17T09:57:25","date_gmt":"2019-05-17T09:57:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kalpana-hansraj-2019-261-taxman-294-bom-hc-2\/"},"modified":"2019-05-23T05:04:43","modified_gmt":"2019-05-23T05:04:43","slug":"cit-v-kalpana-hansraj-2019-261-taxman-294-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kalpana-hansraj-2019-261-taxman-294-bom-hc-2\/","title":{"rendered":"CIT v. Kalpana Hansraj (2019) 261 Taxman 294 \/ 307 CTR 797\/ 176 DTR 217 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that, sale of booking of flat is not sale of residential property. Accordingly entitle for exemption.\u00a0 (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Sale of Booking of flat  is not sale of residential property-Entitle for 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-5445","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5445","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=5445"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5445\/revisions"}],"predecessor-version":[{"id":5563,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5445\/revisions\/5563"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}