{"id":9785,"date":"2020-02-11T05:38:03","date_gmt":"2020-02-11T05:38:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-2\/"},"modified":"2020-02-11T05:38:03","modified_gmt":"2020-02-11T05:38:03","slug":"hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hirsh-bracelet-india-p-ltd-v-acit-2019-178-itd-601-bang-trib-2\/","title":{"rendered":"Hirsh Bracelet India (P.) Ltd. v. ACIT (2019) 178 ITD 601 (Bang.) (Trib.)"},"content":{"rendered":"<p>The Tribunal held that\u00a0\u00a0 capital gains on Lease hold right is assessable under normal provisions of the capital gains, however building being depreciable asset capital gain to be computed as short term u\/s 50 of the Act. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Land and building -Right in the lease hold land\u2013 Building-Lease hold right assessable under normal provisions of the capital gains-Building being depreciable asset capital gain to be computed as short term u\/s.50 of the Act. [S. 2(11), 2(29A), 2(29B), 2(42A), 50]<\/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-9785","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2xP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9785","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=9785"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9785\/revisions"}],"predecessor-version":[{"id":9786,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9785\/revisions\/9786"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}