{"id":24660,"date":"2022-02-07T13:13:57","date_gmt":"2022-02-07T07:43:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/stalwart-impex-pvt-ltd-v-ito-2021-bcaj-september-p-40-mum-trib\/"},"modified":"2022-02-07T13:13:57","modified_gmt":"2022-02-07T07:43:57","slug":"stalwart-impex-pvt-ltd-v-ito-2021-bcaj-september-p-40-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/stalwart-impex-pvt-ltd-v-ito-2021-bcaj-september-p-40-mum-trib\/","title":{"rendered":"Stalwart Impex Pvt. Ltd. v. ITO (2021) BCAJ-September-P. 40. (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that proviso to section 43CA(1) and the subsequent amendment thereto relates back to the date on which the said section was made\u00a0 effective, i.e. 1<sup>st<\/sup> \u00a0April, 2014. Referred CBDT Circular No.8 of 2018 dt. 26<sup>th<\/sup> December, 2018. The tolerance band was enhanced from 5% to 10% by the Finance Act, 2020\u00a0 w.e.f. 1<sup>st<\/sup> April, 2021. (dt. 2-7-2021) (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43CA : Transfer of assets-other than capital assets-Full value of consideration-stock in trade-Agreement value-Stamp valuation-Tolerance band from 5 % to 10%-Proviso to section 43CA(1) and the subsequent amendment thereto relates back to the date on which the said section was made  effective, i.e. 1st  April, 2014. [S. 50C]<\/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-24660","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24660","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=24660"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24660\/revisions"}],"predecessor-version":[{"id":24661,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24660\/revisions\/24661"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}