{"id":55557,"date":"2025-07-25T14:00:04","date_gmt":"2025-07-25T08:30:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zahid-hasan-khan-v-ito-2025-233-ttj-229-245-dtr-268-173-taxmann-com-191-chdtrib-2\/"},"modified":"2025-07-25T14:00:04","modified_gmt":"2025-07-25T08:30:04","slug":"zahid-hasan-khan-v-ito-2025-233-ttj-229-245-dtr-268-173-taxmann-com-191-chdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zahid-hasan-khan-v-ito-2025-233-ttj-229-245-dtr-268-173-taxmann-com-191-chdtrib-2\/","title":{"rendered":"Zahid Hasan Khan v. ITO (2025) 233 TTJ 229 \/ 245 DTR 268 \/ 173 taxmann.com 191 (Chd)(Trib)"},"content":{"rendered":"<p>Held that the assessee cannot claim any deduction under s. 54B on purchase of agricultural land in the name of his wife. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-Agricultural land purchased in the name of wife-Not entitle for 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-55557","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-es5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55557","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=55557"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55557\/revisions"}],"predecessor-version":[{"id":55558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55557\/revisions\/55558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}