{"id":7026,"date":"2019-09-05T08:13:51","date_gmt":"2019-09-05T08:13:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-seema-sobti-2019-177-itd-370-delhitrib-2\/"},"modified":"2019-10-06T13:25:23","modified_gmt":"2019-10-06T13:25:23","slug":"acit-v-seema-sobti-2019-177-itd-370-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-seema-sobti-2019-177-itd-370-delhitrib-2\/","title":{"rendered":"ACIT  v. Seema Sobti. (2019) 177 ITD 370 \/ 181 DTR 132 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that investments\u00a0 a sum of Rs. 50 lakhs each in two different financial years within a period of six months from date of transfer of capital asset is eligible for exemption. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54EC : Capital gains-Investment in bonds\u2013Investment of 50 lakhs each in two different financial  years\u2013Eligible for 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-7026","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Pk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7026","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=7026"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7026\/revisions"}],"predecessor-version":[{"id":7691,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7026\/revisions\/7691"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}