{"id":5984,"date":"2019-06-28T12:30:40","date_gmt":"2019-06-28T12:30:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajiv-dass-v-cit-osd-2019-414-itr-37-307-ctr-429-delhihc\/"},"modified":"2019-08-18T14:13:28","modified_gmt":"2019-08-18T14:13:28","slug":"rajiv-dass-v-cit-osd-2019-414-itr-37-307-ctr-429-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajiv-dass-v-cit-osd-2019-414-itr-37-307-ctr-429-delhihc\/","title":{"rendered":"Rajiv Dass.  v. CIT  (OSD) (2019) 414 ITR 37\/  103 taxmann.com 192 \/ 264 Taxman 40  (Mag.) \/307 CTR 429  (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that, there was n<strong>o <\/strong>agricultural activities in preceding two years of transfer. The Inspector&#8217;s report had not only reflected on the land in the year 2011, but on the spot inquiries to ascertain whether the land was being used for agricultural purposes prior to sale of the land in December 2008. The Tribunal had given reasonable and cogent reasons for the findings on facts.\u00a0 Accordingly the denial of exemption was up held. (AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54B : Capital gains-Land used for agricultural purposes-No agricultural activities in preceding two years of  transfer \u2013Denial of exemption is held to be valid. [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-5984","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1yw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5984","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=5984"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5984\/revisions"}],"predecessor-version":[{"id":6462,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5984\/revisions\/6462"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}