{"id":2252,"date":"2018-09-06T08:25:25","date_gmt":"2018-09-06T08:25:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-lalitaben-govindbhai-patel-2018-256-taxman-390-gujhc\/"},"modified":"2019-04-30T13:03:39","modified_gmt":"2019-04-30T13:03:39","slug":"pcit-v-lalitaben-govindbhai-patel-2018-256-taxman-390-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lalitaben-govindbhai-patel-2018-256-taxman-390-gujhc\/","title":{"rendered":"PCIT v.  Lalitaben Govindbhai Patel. (2018) 256 Taxman 390  (Guj)(HC).Editorial: SLP of revene is dismissed , PCIT v. Lalitaben Govindbhai Patel ( 2019) 261 Taxman 453 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; When assessee never received anything beyond the amount\u00a0which was originally agreed, question of charging capital gain from assessee on a sum larger than said amount would not arise .Tribunal was justified in setting aside revisional order passed by commissioner .( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Capital gains- When assessee never received anything beyond the amount  which was originally agreed, question of charging capital gain from assessee on a sum larger than the  said amount would not arise &#8211; Tribunal was justified in setting aside revisional order passed by commissioner .[ S.45 , 48 ]<\/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-2252","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ak","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2252","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=2252"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2252\/revisions"}],"predecessor-version":[{"id":5311,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2252\/revisions\/5311"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}