{"id":25456,"date":"2022-03-12T16:39:28","date_gmt":"2022-03-12T11:09:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaya-prakash-v-ito-2021-87-itr-64-sn-bang-trib\/"},"modified":"2022-03-12T16:39:28","modified_gmt":"2022-03-12T11:09:28","slug":"jaya-prakash-v-ito-2021-87-itr-64-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaya-prakash-v-ito-2021-87-itr-64-sn-bang-trib\/","title":{"rendered":"Jaya Prakash v. ITO (2021) 87 ITR 64 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that addition cannot be made merely on the basis of\u00a0 basis of receipts shown in form No 26AS. Matter remanded to verify whether there was transfer of\u00a0 land in Terms of\u00a0 Section 53 A \u00a0of\u00a0 transfer of\u00a0 property\u00a0 Act. brought to tax. That status of the assessee in whose name capital gains to be taxed was kept open. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Full value of consideration-Addition cannot be made on the basis of receipts shown in form No 26AS-Transfer-Matter remanded to verify whether there was transfer of  land in Terms of  Section 53 A  of  transfer of  property. [S. 2(27)(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":[21],"tags":[],"class_list":["post-25456","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6CA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25456","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=25456"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25456\/revisions"}],"predecessor-version":[{"id":25457,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25456\/revisions\/25457"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}