{"id":54700,"date":"2025-06-02T16:35:34","date_gmt":"2025-06-02T11:05:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamla-ajmera-mrs-v-pcit-2024-169-taxmann-com-119-2025-342-ctr-626-245-dtr-65-delhi-hc\/"},"modified":"2025-06-02T16:35:34","modified_gmt":"2025-06-02T11:05:34","slug":"kamla-ajmera-mrs-v-pcit-2024-169-taxmann-com-119-2025-342-ctr-626-245-dtr-65-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamla-ajmera-mrs-v-pcit-2024-169-taxmann-com-119-2025-342-ctr-626-245-dtr-65-delhi-hc\/","title":{"rendered":"Kamla Ajmera (Mrs.) v. PCIT [2024] 169 taxmann.com 119 \/ (2025) 342 CTR 626 \/ 245 DTR 65 (Delhi) (HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee sold a plot of land and used proceeds to purchase two non-adjacent flats, since two flats were constructed and situated physically in a manner that it was not possible to combine them and they could not be used as one single dwelling unit even though they were in a same tower of a residential society, assessee is\u00a0 entitled to exemption under section 54F in respect of only one flat. Order of Tribunal is affirmed.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.54F : Capital gains-Investment in a residential house-Purchase of two independent flats in a building two different floors-Not possible to combine them as one unit-Not entitle to exemption. [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-54700","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eeg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54700","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=54700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54700\/revisions"}],"predecessor-version":[{"id":54701,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54700\/revisions\/54701"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}