{"id":6300,"date":"2019-08-10T09:58:45","date_gmt":"2019-08-10T09:58:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-g-s-lekha-smt-2019-177-itd-1-tm-cochin-trib\/"},"modified":"2019-09-01T13:56:35","modified_gmt":"2019-09-01T13:56:35","slug":"ito-v-g-s-lekha-smt-2019-177-itd-1-tm-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-g-s-lekha-smt-2019-177-itd-1-tm-cochin-trib\/","title":{"rendered":"ITO  v. G.S. Lekha (Smt.)   (2019) 177 ITD 1 \/ 200 TTJ 785 (TM) (Cochin)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that tree standing on an agricultural land are transferred along with land as its integral part in one transaction, said land would be regarded as agricultural land and not a separate capital asset. Entitle to exemption. \u00a0(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(14) : Capital asset \u2013  Tree standing on an agricultural land are transferred along with land as its integral part in one transaction, said land would be regarded as &#8216;agricultural land&#8217; and not a separate capital asset -Entitle to exemption. [S. 2(14) (iii)(a),10(37), 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-6300","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1DC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6300","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=6300"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6300\/revisions"}],"predecessor-version":[{"id":6893,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6300\/revisions\/6893"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}