{"id":7578,"date":"2019-10-04T06:38:49","date_gmt":"2019-10-04T06:38:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kalathingal-faizal-rahman-2019-416-itr-311-ker-hc\/"},"modified":"2019-10-04T06:38:49","modified_gmt":"2019-10-04T06:38:49","slug":"cit-v-kalathingal-faizal-rahman-2019-416-itr-311-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kalathingal-faizal-rahman-2019-416-itr-311-ker-hc\/","title":{"rendered":"CIT   v.  Kalathingal Faizal Rahman. (2019) 416 ITR 311 (Ker.) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that a presumption did not arise because no evidence of agricultural operations on the land was placed by the assessee before any of the fact-finding authorities. The sole evidence placed on record by the assessee was a certificate of the Village Officer long after the sale. The land in question was not agricultural land.\u00a0 Accordingly the gains is assessable as capital gains. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(14)(iii) : Capital asset-Agricultural land-Burden is on assessee to prove that the land was agricultural-Mere certificate by village Officer after sale of land is not sufficient\u2013Gains assessable as capital gains. [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-7578","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ye","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7578","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=7578"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7578\/revisions"}],"predecessor-version":[{"id":7579,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7578\/revisions\/7579"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}