{"id":634,"date":"2018-05-04T00:43:48","date_gmt":"2018-05-04T00:43:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-m-raghuraman-2018-169-itd-315-chennai-trib-2\/"},"modified":"2018-05-04T00:43:48","modified_gmt":"2018-05-04T00:43:48","slug":"acit-v-m-raghuraman-2018-169-itd-315-chennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-m-raghuraman-2018-169-itd-315-chennai-trib-2\/","title":{"rendered":"ACIT v.M. Raghuraman ( 2018) 169 ITD 315 ( Chennai) ( Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Tribunal held that ; When entire capital gain is invested in a flat under construction exemption cannot be denied on the ground that possession was not given . S.54(2) does not  specify any condition that. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains &#8211; Profit on sale of property used for residence-When entire capital gain is invested in a flat under construction , exemption cannot be denied on the ground that possession was not given [ 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-634","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ae","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/634","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=634"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/634\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}