{"id":6354,"date":"2019-08-10T10:13:34","date_gmt":"2019-08-10T10:13:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-akshay-sobti-2019-177-itd-92-delhitrib-2\/"},"modified":"2019-08-10T10:13:34","modified_gmt":"2019-08-10T10:13:34","slug":"acit-v-akshay-sobti-2019-177-itd-92-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-akshay-sobti-2019-177-itd-92-delhitrib-2\/","title":{"rendered":"ACIT   v.  Akshay Sobti (2019) 177 ITD 92  (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee sold residential property and utilised sale consideration for booking a semi-finished flat with a builder by periodic payment of instalments and assessee had to carry out internal fit-outs to make said flat liveable on its own, same was to be treated as case of construction of property and not purchase of property .Entitle to exemption. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains-Profit on sale of property used for residence-Investment of consideration for booking a semi-finished flat with a builder-Treated as construction of property and not purchase of property-Entitle to exemption. [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-6354","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Eu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6354","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=6354"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6354\/revisions"}],"predecessor-version":[{"id":6355,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6354\/revisions\/6355"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}