{"id":22827,"date":"2021-11-24T11:56:56","date_gmt":"2021-11-24T06:26:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prakash-chand-bethala-v-dcit-2021-188-itd-135-88-itr-290-205-dtr-47-212-ttj-720-bang-trib\/"},"modified":"2021-11-24T11:56:56","modified_gmt":"2021-11-24T06:26:56","slug":"prakash-chand-bethala-v-dcit-2021-188-itd-135-88-itr-290-205-dtr-47-212-ttj-720-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prakash-chand-bethala-v-dcit-2021-188-itd-135-88-itr-290-205-dtr-47-212-ttj-720-bang-trib\/","title":{"rendered":"Prakash Chand Bethala v. DCIT (2021) 188 ITD 135 \/ 88 ITR 290 \/ 205 DTR 47 \/ 212 TTJ 720 (Bang.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that on the facts\u00a0\u00a0 agreement for sale on entered 8-3 1993 and possession was handed over.\u00a0 Sale deed was executed on 9-3-2007. For computing guidance value of property\u00a0 value as on 8-3-1993 i.e. date of sale agreement to be considered and not value as on 9-3-2007.\u00a0 \u00a0(AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains-Full value of consideration-Stamp valuation-Agreement for sale on 8-3 1993-Possession was handed over-Sale deed was executed  on 9-3 2007-For computing guidance value of property  value as on 8-3-1993 i.e. date of sale agreement to be considered and not value as on 9-3 2007. [S. 2(47), 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-22827","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Wb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22827","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=22827"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22827\/revisions"}],"predecessor-version":[{"id":22828,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22827\/revisions\/22828"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}