{"id":5586,"date":"2019-05-29T09:58:52","date_gmt":"2019-05-29T09:58:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-saroj-rani-gupta-smt-2019-176-itd-109-kol-trib\/"},"modified":"2019-05-29T09:58:52","modified_gmt":"2019-05-29T09:58:52","slug":"ito-v-saroj-rani-gupta-smt-2019-176-itd-109-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-saroj-rani-gupta-smt-2019-176-itd-109-kol-trib\/","title":{"rendered":"ITO v. Saroj Rani Gupta (Smt.) (2019) 176 ITD 109  (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, belated construction or possession would not be a ground to deny claim of exemption. Two separate flats purchased by assessee had two separate entrances, treated as one residential house. Entitle to exemption. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Belated construction or possession would not be a ground to deny claim of exemption-Two separate flats purchased by assessee had two separate entrances, treated as one residential house \u2013 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":[1],"tags":[],"class_list":["post-5586","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1s6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5586","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=5586"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5586\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}