{"id":7072,"date":"2019-09-05T08:59:22","date_gmt":"2019-09-05T08:59:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/paras-chinubhai-jani-v-pcit-2019-177-itd-591-ahd-trib\/"},"modified":"2019-09-05T08:59:22","modified_gmt":"2019-09-05T08:59:22","slug":"paras-chinubhai-jani-v-pcit-2019-177-itd-591-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/paras-chinubhai-jani-v-pcit-2019-177-itd-591-ahd-trib\/","title":{"rendered":"Paras Chinubhai Jani v.  PCIT  (2019)  177 ITD 591 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that purchase of a land prior to date of transfer of his agricultural land\u00a0 Commissioner was justified in disallowing exemption under S.54B of the Act. Revision is held to be justified. \u00a0(AY. 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue\u2013Purchase of  a land prior to date of transfer of agricultural land\u2013 Revision is held to be justified. [S. 45, 54B]<\/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-7072","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Q4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7072","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=7072"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7072\/revisions"}],"predecessor-version":[{"id":7073,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7072\/revisions\/7073"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}