{"id":6790,"date":"2019-08-26T12:46:20","date_gmt":"2019-08-26T12:46:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc-2\/"},"modified":"2020-01-12T08:13:56","modified_gmt":"2020-01-12T08:13:56","slug":"cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc-2\/","title":{"rendered":"CIT  v. Harrisons Malayalam Ltd. (2019) 414 ITR 344\/ 183 DTR 302 \/ 266 Taxman 414\/ 311 CTR 802(Ker.)(HC)"},"content":{"rendered":"<p>Loss on sale of shade Tree is not Agricultural loss. Loss is capital loss hence allowed to be carried forward.\u00a0\u00a0 (AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital loss-Loss on sale of shade tree\u2013Capital loss allowed to be carried forward.<\/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-6790","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Lw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6790","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=6790"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6790\/revisions"}],"predecessor-version":[{"id":9188,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6790\/revisions\/9188"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}