{"id":618,"date":"2018-05-03T01:29:08","date_gmt":"2018-05-03T01:29:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahesh-malneedi-v-ito-2018-169-itd-154-hyd-trib\/"},"modified":"2018-05-03T01:29:08","modified_gmt":"2018-05-03T01:29:08","slug":"mahesh-malneedi-v-ito-2018-169-itd-154-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahesh-malneedi-v-ito-2018-169-itd-154-hyd-trib\/","title":{"rendered":"Mahesh Malneedi.  v. ITO (2018) 169 ITD 154 (Hyd)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that , when the sale is not concluded or agreement of sale is not certain to be honoured, assessee  cannot claim  deduction in respect of purchase or construction of property within one year before or within two years after sale of original asset or to have constructed property within three years after sale of property for purposes of claiming deduction . ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains &#8211; Investment in a residential house \u2013Sale is not concluded or agreement of sale is not certain to be honoured, assessee  cannot claim  deduction in respect of purchase or construction of property [ S.45, 54F(4)]<\/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-618","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/618","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=618"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/618\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}