{"id":7250,"date":"2019-09-14T14:22:17","date_gmt":"2019-09-14T14:22:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-mahipinder-singh-sandhu-2019-416-itr-175-ph-hc\/"},"modified":"2019-11-30T08:04:58","modified_gmt":"2019-11-30T08:04:58","slug":"cit-v-mahipinder-singh-sandhu-2019-416-itr-175-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-mahipinder-singh-sandhu-2019-416-itr-175-ph-hc\/","title":{"rendered":"CIT  v.  Mahipinder Singh Sandhu  (2019) 416 ITR 175\/ 182 DTR  369\/ 311 CTR 116 (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the\u00a0part consideration which is kept in the escrow\u00a0 account to avoid litigation is taxable in the year of receipt . The assessee has made investment with in specified time the \u00a0entitle to exemption . \u00a0( AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54EC : Capital gains &#8211; Investment in bonds -Part consideration in escrow account \u2013 Invested in the year of receipt -Entitle to 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-7250","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1SW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7250","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=7250"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7250\/revisions"}],"predecessor-version":[{"id":8397,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7250\/revisions\/8397"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}