{"id":9062,"date":"2020-01-01T10:44:02","date_gmt":"2020-01-01T10:44:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vatsala-asthana-smt-v-ito-2019-179-itd-297-delhitrib\/"},"modified":"2020-01-01T10:44:02","modified_gmt":"2020-01-01T10:44:02","slug":"vatsala-asthana-smt-v-ito-2019-179-itd-297-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vatsala-asthana-smt-v-ito-2019-179-itd-297-delhitrib\/","title":{"rendered":"Vatsala Asthana (Smt.) v. ITO  (2019) 179 ITD 297 (Delhi)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that in respect of payments made to purchase of residential house the deduction is available up to date of filing of return prescribed u\/s 139 (4) of the Act.(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house\u2013Payments towards  purchase of house property-Deduction is available up to date of filing  of return of income prescribed u\/s. 139(4). [S. 45, 139(1), 139(4)]<\/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-9062","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ma","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9062","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=9062"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9062\/revisions"}],"predecessor-version":[{"id":9063,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9062\/revisions\/9063"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}