{"id":5713,"date":"2019-06-11T04:46:21","date_gmt":"2019-06-11T04:46:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anil-gowda-v-ito-2019-69-itr-55-sn-bang-trib\/"},"modified":"2019-06-11T04:46:21","modified_gmt":"2019-06-11T04:46:21","slug":"anil-gowda-v-ito-2019-69-itr-55-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anil-gowda-v-ito-2019-69-itr-55-sn-bang-trib\/","title":{"rendered":"Anil Gowda v. ITO (2019) 69 ITR 55 (SN) (Bang) ( Trib.)"},"content":{"rendered":"<p>Tribunal held that there was a mention of growing plantation, trees and paddy in the certificate of Record of Rights, Tenancy and Crop Information issued by the village accountant for FY 13-14. The Tribunal also observed that the agreement to sell, <em>per se, <\/em>had a clause recording the handing over of possession of land to the Assessee in FY 13-14 (relevant to AY 2014-15); which fact was also confirmed by the seller. On the basis of the above observation, the Tribunal held that on a reasonable basis, 50% of the income could be regarded as \u2018agricultural income\u2019 and the balance as \u2018income from other sources\u2019. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(1) : Agricultural Income\u2013Assessee was able to prima facie establish that possession of agricultural land was acquired during the year- Entitle to exemption.<\/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-5713","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1u9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5713","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=5713"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5713\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}