{"id":979,"date":"2018-05-24T08:40:34","date_gmt":"2018-05-24T08:40:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-3\/"},"modified":"2018-11-04T09:58:53","modified_gmt":"2018-11-04T09:58:53","slug":"arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-3\/","title":{"rendered":"Arjun Malhotra  v. CIT  (2018) 403 ITR 354\/ 166 DTR 235 \/ 255 Taxman 399\/ 304 CTR 454 (Delhi) (HC)"},"content":{"rendered":"<p>Held that the assessee was \u00a0owning house on date of transfer is not entitle to benefit under\u00a0\u00a0 S.54F<strong>.<\/strong>( AY.1998-99, 1999-2000<strong>\u00a0 <\/strong>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains &#8211; Investment in a residential house &#8211; Assessee owning  a house on date of transfer is not entitle to benefit  under  S.54F [ 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-979","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/979","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=979"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/979\/revisions"}],"predecessor-version":[{"id":2861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/979\/revisions\/2861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}