{"id":5685,"date":"2019-06-10T11:24:32","date_gmt":"2019-06-10T11:24:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hemlata-s-shetty-smt-v-acit-2019-262-taxman-324-bom-hc\/"},"modified":"2019-06-10T11:24:32","modified_gmt":"2019-06-10T11:24:32","slug":"hemlata-s-shetty-smt-v-acit-2019-262-taxman-324-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemlata-s-shetty-smt-v-acit-2019-262-taxman-324-bom-hc\/","title":{"rendered":"Hemlata S. Shetty (Smt.) v. ACIT  (2019)  262 Taxman 324 (Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, amount received by a partner on her retirement from a partnership firm was not liable to capital gain tax. (AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45(4) : Capital gains &#8211; Distribution of capital asset &#8211;  Retirement of partner-  Amount received by a partner on her retirement from a partnership firm is not liable to capital gain tax. [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-5685","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5685","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=5685"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5685\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}