{"id":6358,"date":"2019-08-10T10:14:11","date_gmt":"2019-08-10T10:14:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/c-bhalla-co-v-acit-2019-177-itd-1-delhitrib\/"},"modified":"2019-11-03T07:56:17","modified_gmt":"2019-11-03T07:56:17","slug":"c-bhalla-co-v-acit-2019-177-itd-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/c-bhalla-co-v-acit-2019-177-itd-1-delhitrib\/","title":{"rendered":"J.C. Bhalla &#038; Co.  v.  ACIT  (2019) 177 ITD 1 182 DTR  195  (Delhi)(Trib.)"},"content":{"rendered":"<p>Firm of chartered accountants, transferred its client relationship and goodwill pertaining to its business of internal audit and risk consultancy (IARC) practice to an international firm for consideration of certain amount and\u00a0 invested the\u00a0 consideration in specified bond. Entitle to exemption. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54EC : Capital gains-Investment in bonds-Chartered  Accountant firm-Capital gains from sale of its client relationships and goodwill pertaining to its business of internal audit and risk consultancy (IARC) practice-Investment in specified bonds- Eligible to exemption. [S. 2(14), 28(va), 45, 55(2)(a)(ii)]<\/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-6358","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ey","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6358","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=6358"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6358\/revisions"}],"predecessor-version":[{"id":8078,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6358\/revisions\/8078"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}