{"id":1717,"date":"2018-07-09T05:57:54","date_gmt":"2018-07-09T05:57:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-shailender-kumar-gautam-2018-65-itr-14-sndelhi-trib-vishwajit-gautam-v-dy-cit-2018-65-itr-14-sndelhi-trib\/"},"modified":"2018-07-09T05:57:54","modified_gmt":"2018-07-09T05:57:54","slug":"dcit-v-shailender-kumar-gautam-2018-65-itr-14-sndelhi-trib-vishwajit-gautam-v-dy-cit-2018-65-itr-14-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-shailender-kumar-gautam-2018-65-itr-14-sndelhi-trib-vishwajit-gautam-v-dy-cit-2018-65-itr-14-sndelhi-trib\/","title":{"rendered":"DCIT  v.  Shailender Kumar Gautam. (2018) 65 ITR  14  (SN)(Delhi)  (Trib) Vishwajit Gautam  v.Dy.CIT  (2018) 65 ITR  14  (SN)(Delhi)  (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that , the provisions of S.\u00a02(47)(v)\u00a0read with S.\u00a053A\u00a0were not applicable. The settlement for cancellation of agreement took place after the close of the assessment year 2012-13. There was no contract in the eyes of law under S.\u00a053A\u00a0after 2001 unless the contract was registered and the undisputed fact was that the agreement relied upon by the Department was an unregistered agreement. Therefore the addition was liable to be deleted. ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.45:Capital gains \u2014 Un registered agreement &#8211; The settlement for cancellation of agreement took place after the close of the assessment year 2012-13. There was no contract in the eyes of law under S. 53A after 2001 unless the contract was registered . Addition  was not sustainable .[ S. 2(47)(v), Transfer of Property Act, 1882,S.53A ]<\/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-1717","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1717","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=1717"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1717\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}