{"id":6958,"date":"2019-09-05T07:53:24","date_gmt":"2019-09-05T07:53:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-asha-vimla-smt-2019-74-itr-1-cochin-trib\/"},"modified":"2019-09-05T07:53:24","modified_gmt":"2019-09-05T07:53:24","slug":"ito-v-asha-vimla-smt-2019-74-itr-1-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-asha-vimla-smt-2019-74-itr-1-cochin-trib\/","title":{"rendered":"ITO v. Asha Vimla (Smt.) (2019) 74 ITR 1  (Cochin) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, entire procedure prescribed under land Acquisition Act followed, however\u00a0 sale price was fixed through a negotiation settlement hence\u00a0 the character of acquisition would still remain compulsory acquisition, accordingly the compensation is entitle to exemption.(AY. 2013-14) \u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(37) : Capital gains-Agricultural land\u2013Compensation received on compulsory acquisition \u2013 Price fixed upon negotiation\u2013Entitle to exemption.  [S. 45, Land Acquisition Act, S. 4, 6, 9]<\/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-6958","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Oe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6958","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=6958"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6958\/revisions"}],"predecessor-version":[{"id":6959,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6958\/revisions\/6959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}