{"id":5613,"date":"2019-05-31T05:09:11","date_gmt":"2019-05-31T05:09:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tilokchand-and-sons-v-ito-2019-413-itr-189-mad-hc\/"},"modified":"2019-08-25T13:02:08","modified_gmt":"2019-08-25T13:02:08","slug":"tilokchand-and-sons-v-ito-2019-413-itr-189-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tilokchand-and-sons-v-ito-2019-413-itr-189-mad-hc\/","title":{"rendered":"Tilokchand  and Sons  v. ITO (2019) 413 ITR 189 \/ 308 CTR 364\/ 263 Taxman 713\/ 177 DTR 165(Mad) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that invested in multiple properties in different locations and in prescribed securities within stipulated time\u00a0 is entitle to exemption.\u00a0 Amendment with effect from 1-4-2015 restricting exemption to &#8220;One Residential House in India&#8221; is\u00a0 not retrospective.\u00a0 (AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains-Profit on sale of property used for residence\u2013invested in multiple properties in different locations and in prescribed securities within stipulated time-Entitle to exemption- Amendment with effect from 1-4-2015  restricting exemption to &#8220;One Residential House in India&#8221; is  not retrospective. [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-5613","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1sx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5613","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=5613"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5613\/revisions"}],"predecessor-version":[{"id":6742,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5613\/revisions\/6742"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}