{"id":27572,"date":"2022-06-26T20:49:13","date_gmt":"2022-06-26T15:19:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib\/"},"modified":"2022-06-26T20:49:13","modified_gmt":"2022-06-26T15:19:13","slug":"banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/banwari-lal-sharma-v-ito-2021-62-cch-0504-213-ttj-307-jaipurtrib\/","title":{"rendered":"Banwari Lal Sharma v. ITO, (2021) 62 CCH 0504 \/ 213 TTJ 307 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that revised valuation\u00a0 determined in respect of both the properties works out to less than 10% of the actual sale consideration as declared by the assessee. Accordingly, the.AO was directed to accept the sale consideration as declared by the assessee as per the two registered sale deeds. (AY.\u00a0 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Sale consideration-Valuation  determined in respect of both the properties works out to less than 10% of the actual sale consideration as declared by the assessee-AO was directed to accept the sale consideration as declared by the assessee as per the two registered sale deeds.  [S. 48, 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-27572","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7aI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27572","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=27572"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27572\/revisions"}],"predecessor-version":[{"id":27573,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27572\/revisions\/27573"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}