{"id":14546,"date":"2020-12-23T09:45:49","date_gmt":"2020-12-23T09:45:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-govindbhai-patel-v-ito-2020-118-taxman-com-201-ahd-trib\/"},"modified":"2020-12-23T09:45:49","modified_gmt":"2020-12-23T09:45:49","slug":"ramesh-govindbhai-patel-v-ito-2020-118-taxman-com-201-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-govindbhai-patel-v-ito-2020-118-taxman-com-201-ahd-trib\/","title":{"rendered":"Ramesh Govindbhai Patel v .ITO ( 2020) 118 taxman. com 201 ( Ahd) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that in the present case , the valuation as on the date of registration has been determined without referring the matter before DVO\u00a0 for valuation which is not justified. \u00a0Tribunal also held that , power of Attorney holder does not became the owner of property on signing the\u00a0 sale deed in the capacity as constituted attorney . Accordingly the addition was deleted.\u00a0 (ITA No. 64\/Ahd\/ 2018 dt .22-7 -2020) (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation \u2013 Addition cannot be made without referring the matter to DVO- Power of Attorney holder does not became the owner of property on signing the  sale deed in the capacity as constituted attorney [ 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":[21],"tags":[],"class_list":["post-14546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3MC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14546","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=14546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14546\/revisions"}],"predecessor-version":[{"id":14547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14546\/revisions\/14547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}