{"id":668,"date":"2018-05-06T07:37:34","date_gmt":"2018-05-06T07:37:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahaveer-yadav-v-ito-2018-169-itd-717-jaipur-trib-2\/"},"modified":"2018-05-06T07:37:34","modified_gmt":"2018-05-06T07:37:34","slug":"mahaveer-yadav-v-ito-2018-169-itd-717-jaipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahaveer-yadav-v-ito-2018-169-itd-717-jaipur-trib-2\/","title":{"rendered":"Mahaveer Yadav  v. ITO (2018) 169 ITD 717 (Jaipur)   (Trib.)"},"content":{"rendered":"<p>Agricultural land  was converted in to residential plots as stock in trade  and sold accordingly  the income to be computed as per S.45(2) of the Act partly capital gains and business income on sale of plots . ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45(2): Capital gains- Conversion of assets in to stock in trade -Agricultural land converted in to residential plots as stock in trade  and sold   capital gain is to be computed as per S.45(2) of the Act.[ 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-668","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/668","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=668"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/668\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}