{"id":6222,"date":"2019-07-24T12:38:52","date_gmt":"2019-07-24T12:38:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/opinder-singh-virk-pravesh-kumar-sharma-v-ito-2019-176-itd-863-delhitrib\/"},"modified":"2019-07-24T12:38:52","modified_gmt":"2019-07-24T12:38:52","slug":"opinder-singh-virk-pravesh-kumar-sharma-v-ito-2019-176-itd-863-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/opinder-singh-virk-pravesh-kumar-sharma-v-ito-2019-176-itd-863-delhitrib\/","title":{"rendered":"Opinder Singh Virk Pravesh Kumar Sharma. v. ITO (2019) 176 ITD 863  (Delhi)(Trib.)"},"content":{"rendered":"<p>Interest on enhanced compensation for acquisition of agricultural land by Government is exempt from tax. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains &#8211; Agricultural land &#8211; Interest received on enhanced compensation-Entitle to exemption. [S.45(5), Land Acquisition Act, S. 28]<\/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-6222","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Cm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6222","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=6222"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6222\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}