{"id":55084,"date":"2025-06-24T16:10:05","date_gmt":"2025-06-24T10:40:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidjayane-durairaj-vidjayane-velradjou-v-ito-2025-210-itd-579-chennai-trib\/"},"modified":"2025-06-24T16:10:05","modified_gmt":"2025-06-24T10:40:05","slug":"vidjayane-durairaj-vidjayane-velradjou-v-ito-2025-210-itd-579-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidjayane-durairaj-vidjayane-velradjou-v-ito-2025-210-itd-579-chennai-trib\/","title":{"rendered":"Vidjayane Durairaj-Vidjayane Velradjou. v. ITO (2025) 210 ITD 579 (Chennai) (Trib.)"},"content":{"rendered":"<p>Held that though the\u00a0 assessee had purchased residential property in his wife\u2019s name the deduction is allowed.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Residential property  was purchased in his wife&#8217;s name-Entitle to 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-55084","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eks","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55084","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=55084"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55084\/revisions"}],"predecessor-version":[{"id":55085,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55084\/revisions\/55085"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}