{"id":1618,"date":"2018-07-05T10:16:54","date_gmt":"2018-07-05T10:16:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/atul-kumar-garg-huf-and-ors-2018-64-itr-72-sn-lucknow-tri\/"},"modified":"2018-07-05T10:16:54","modified_gmt":"2018-07-05T10:16:54","slug":"atul-kumar-garg-huf-and-ors-2018-64-itr-72-sn-lucknow-tri","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atul-kumar-garg-huf-and-ors-2018-64-itr-72-sn-lucknow-tri\/","title":{"rendered":"Atul Kumar Garg HUF and ors ( 2018) 64 ITR 72 (SN) (Lucknow) ( Tri)"},"content":{"rendered":"<p>Tribunal held that the authorities have not dealt with the objections of the assessee , such as property was tenanted and Court cases were pending , certain portion to be taken over by authority for road widening . Accordingly addition on account of difference in stamp valuation and sale deed is held to be not valid . ( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation -Property was tenanted and Court cases were pending , certain portion to be taken over by authority for road widening  -Objections of the assessee was not dealt with authorities \u2013 Addition on account of difference in stamp valuation and sale deed is held to be not valid .[ 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-1618","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-q6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1618","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=1618"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1618\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}