{"id":64545,"date":"2026-09-08T13:45:45","date_gmt":"2026-09-08T08:15:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=verdicts&#038;p=64545"},"modified":"2026-09-08T13:45:45","modified_gmt":"2026-09-08T08:15:45","slug":"sarang-devshibhai-kapuriya-v-assistant-commissioner-of-income-tax-itat-surat","status":"publish","type":"verdicts","link":"https:\/\/itatonline.org\/digest\/verdicts\/sarang-devshibhai-kapuriya-v-assistant-commissioner-of-income-tax-itat-surat\/","title":{"rendered":"Sarang Devshibhai Kapuriya v. Assistant Commissioner of Income Tax (ITAT Surat)"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/itatonline.org\/digest\/verdicts\/sarang-devshibhai-kapuriya-v-assistant-commissioner-of-income-tax-itat-surat\/\">read more<\/a><\/p>","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"verdict_category":[18],"class_list":["post-64545","verdicts","type-verdicts","status-publish","hentry","verdict_category-income-tax-act"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/verdicts\/64545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/verdicts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/verdicts"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64545"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64545"}],"wp:term":[{"taxonomy":"verdict_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/verdict_category?post=64545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}