{"id":201913,"date":"2018-09-18T15:00:38","date_gmt":"2018-09-18T09:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=201913"},"modified":"2018-09-28T13:33:16","modified_gmt":"2018-09-28T08:03:16","slug":"assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","title":{"rendered":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Kerala High Court:<\/strong> A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of Income Tax Appellate Tribunal, where order of first appellate authority was affirmed. It was found that sale of assessee\u2019s land comes under exception of capital gains under Section 45 of the Income Tax Act, 1961 and hence was not taxable.<\/p>\n<p style=\"text-align: justify;\">Assessee is alleged with not declaring capital gain in the income return filed when he sold his property to the owners of a newspaper. Assessee contended that the land in question is an agricultural land and thus is not taxable. Assessee only showed a certificate issued by Village Officer as an evidence to show land as agricultural. Court found that this certificate could not have been relied on as it was issued after sale. Assessee submitted that under Section 2(14) of the Act according to which only those land come under the category of capital asset which comes under (a), (b) of clause (iii).<\/p>\n<p style=\"text-align: justify;\">The High Court stated that merely the fact that land does not come under above provision does not exclude property from the definition of capital asset. High Court viewed that assessee had failed to show that the land in question was an agricultural land thus sale of this land would be taxable under the Act. Therefore, orders of first appellate authority and the Tribunal were set aside. [Principal Commissioner of Income Tax v. Kalathingal Faizal Rahman,<a href=\"http:\/\/www.scconline.com\/DocumentLink\/LPFqWQKV\"><b>\u00a02018 SCC OnLine Ker 3239<\/b><\/a>, decided on 02-07-2018]<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31812,31242,3677,13081,3590],"class_list":["post-201913","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-agricultural-land","tag-assessee","tag-capital_gains","tag-income-tax-act","tag-property"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed\" \/>\n<meta property=\"og:description\" content=\"Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-18T09:30:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-28T08:03:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\",\"name\":\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2018-09-18T09:30:38+00:00\",\"dateModified\":\"2018-09-28T08:03:16+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","og_locale":"en_US","og_type":"article","og_title":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed","og_description":"Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-09-18T09:30:38+00:00","article_modified_time":"2018-09-28T08:03:16+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/","name":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2018-09-18T09:30:38+00:00","dateModified":"2018-09-28T08:03:16+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/18\/assessee-failed-to-show-land-as-agricultural-thus-no-exemption-granted-liable-to-be-assessed\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":357207,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/21\/bom-hc-vintage-car-sale-taxable-as-capital-gains\/","url_meta":{"origin":201913,"position":0},"title":"Capital gains tax applies to vintage car sale when no evidence of personal use is adduced: Bombay High Court","author":"Editor","date":"August 21, 2025","format":false,"excerpt":"\u201cCapability of a car for personal use would not ipso facto lead to automatic presumption that every car would be personal effects for being excluded from capital assets of the Assessee.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"vintage car sale taxable","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/vintage-car-sale-taxable.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":360158,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/15\/itat-on-clubbing-assessees-income-with-minor-daughters-share\/","url_meta":{"origin":201913,"position":1},"title":"Assessee\u2019s income for tax assessment cannot be clubbed with minor daughter\u2019s share of sale proceeds, deposited as per Court\u2019s order: ITAT","author":"Ekta","date":"September 15, 2025","format":false,"excerpt":"The assessee deposited 50% minor daughter\u2019s share in the nationalized bank. Further, the assessee accounted his 50% share and offered the same as capital gain with the deduction of claim under Section 54 of the Income Tax Act, 1961.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"clubbing assessee's income with minor daughter's share","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/clubbing-assessees-income-with-minor-daughters-share.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":367294,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/21\/section-562xb-income-tax-act-immovable-property-limited-to-capital-asset-or-all-assets\/","url_meta":{"origin":201913,"position":2},"title":"Section 56(2)(x)(b), Income Tax Act &#8211; Immovable Property &#8211; Limited to Capital Asset or All Assets?","author":"Editor","date":"November 21, 2025","format":false,"excerpt":"by Mahendra Kumar* and Sidhant Satya**","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"Section 56(2)(x) \u2013 Immovable Property Taxation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Section-562x-%E2%80%93-Immovable-Property-Taxation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Section-562x-%E2%80%93-Immovable-Property-Taxation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Section-562x-%E2%80%93-Immovable-Property-Taxation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/Section-562x-%E2%80%93-Immovable-Property-Taxation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":302266,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/25\/kscardb-cooperative-society-entitled-benefit-section-80p-income-tax-act-supreme-court\/","url_meta":{"origin":201913,"position":3},"title":"KSCARDB a co-operative society, entitled to benefit under Section 80P of Income Tax Act: Supreme Court","author":"Ridhi","date":"September 25, 2023","format":false,"excerpt":"The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (\u2018CIT(A)\u2019) and Income Tax Appellate Tribunal (\u2018ITAT\u2019).","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"section 80p of income tax act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/09\/section-80p-of-income-tax-act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":320130,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/16\/assessing-officer-to-record-dissatisfaction-cogent-reasons-for-correctness-claim-assessee-bombay-hc-legal-news\/","url_meta":{"origin":201913,"position":4},"title":"Assessing Officer to record dissatisfaction with correctness of claim of Assessee in respect of expenditure with cogent reasons: Bombay HC","author":"Editor","date":"April 16, 2024","format":false,"excerpt":"Bombay High Court dismissed an appeal of Income Tax Commissioner to disallow expenditure amounting to 94 Crore u\/s 14A of the Income Tax Act, 1961.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Bombay High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Bombay-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":329148,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/22\/indexation-benefits-on-capital-gains-an-analysis-experts-corner\/","url_meta":{"origin":201913,"position":5},"title":"Indexation Benefits on Capital Gains &mdash; An Analysis","author":"Bhumika Indulia","date":"August 22, 2024","format":false,"excerpt":"by Bharathi Krishnaprasad* and Krishna Laasya**","rel":"","context":"In &quot;Experts Corner&quot;","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Indexation Benefits on Capital Gains","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Indexation-Benefits-on-Capital-Gains.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Indexation-Benefits-on-Capital-Gains.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Indexation-Benefits-on-Capital-Gains.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Indexation-Benefits-on-Capital-Gains.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=201913"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/201913\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=201913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=201913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=201913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}