{"id":883,"date":"2018-05-18T00:36:36","date_gmt":"2018-05-18T00:36:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tarlochan-singh-v-acit-2018-170-itd-171-delhi-trib\/"},"modified":"2018-05-18T00:36:36","modified_gmt":"2018-05-18T00:36:36","slug":"tarlochan-singh-v-acit-2018-170-itd-171-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tarlochan-singh-v-acit-2018-170-itd-171-delhi-trib\/","title":{"rendered":"Tarlochan Singh  v. ACIT (2018) 170 ITD 171  (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that, as per the will the assessee was not entitle  to receive any property.  As  the  assessee had no right title  in the property  accordingly  the some  received  towards one time settlement cannot be assessed as capital gains .   However the amount received by the assessee  requires verification hence the matter was remanded . ( AY.2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45: Capital gains- Family settlement \u2013 As per the will the assessee was not entitle  to receive any property.  As  the  assessee had no right title  in the property  accordingly  the some  received  towards one time settlement cannot be assessed as capital gains .   However the amount received by the assessee  requires verification hence the matter was remanded .[ S.2(47) ]<\/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-883","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ef","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/883","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=883"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/883\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}