{"id":61845,"date":"2026-07-07T11:18:28","date_gmt":"2026-07-07T05:48:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alauddin-v-ito-2025-236-ttj-497-agratrib\/"},"modified":"2026-07-07T11:18:28","modified_gmt":"2026-07-07T05:48:28","slug":"alauddin-v-ito-2025-236-ttj-497-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alauddin-v-ito-2025-236-ttj-497-agratrib\/","title":{"rendered":"Alauddin v. ITO (2025) 236 TTJ 497 (Agra)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the assessee and his wife are shown to be joint sellers\/owners of the property in the sale deed; only 50 per cent of the sale consideration can be taken into account for computation of capital gains in the hands of the assessee.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45: Capital gains-Sale of joint property-Only 50 per cent of sale consideration can be taken-AO is directed to recompute the capital gain.[S. 48] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61845","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61845","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=61845"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61845\/revisions"}],"predecessor-version":[{"id":61846,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61845\/revisions\/61846"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}