{"id":6362,"date":"2019-08-10T10:15:01","date_gmt":"2019-08-10T10:15:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sameer-vithalrao-ghanwat-v-ito-2019-70-itr-341-punetrib\/"},"modified":"2019-08-10T10:15:01","modified_gmt":"2019-08-10T10:15:01","slug":"sameer-vithalrao-ghanwat-v-ito-2019-70-itr-341-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sameer-vithalrao-ghanwat-v-ito-2019-70-itr-341-punetrib\/","title":{"rendered":"Sameer Vithalrao Ghanwat  v. ITO  (2019) 70 ITR 341 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee was not entitled to the claim of deduction under section\u00a054F\u00a0of the\u00a0 Act as the assessee had failed to deposit the unutilised amount of capital gains in the Capital Gains Scheme account by the date of filing of the return. ( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house-Not depositing unutilised amount of capital gains in capital gains Scheme Account by  date of  filing of return\u2014Not entitled 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-6362","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1EC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6362","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=6362"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6362\/revisions"}],"predecessor-version":[{"id":6363,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6362\/revisions\/6363"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}