{"id":27876,"date":"2022-06-26T22:55:05","date_gmt":"2022-06-26T17:25:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjay-majumdar-v-pcit-2021-210-ttj-137-199-dtr-17-all-trib\/"},"modified":"2022-06-26T22:55:05","modified_gmt":"2022-06-26T17:25:05","slug":"sanjay-majumdar-v-pcit-2021-210-ttj-137-199-dtr-17-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-majumdar-v-pcit-2021-210-ttj-137-199-dtr-17-all-trib\/","title":{"rendered":"Sanjay Majumdar v. PCIT (2021) 210 TTJ 137 \/ 199 DTR 17 (All.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the revision is held to be not justified as regards\u00a0 cost of improvement charges paid for freehold conversion charges\u00a0 stamp duty, etc. Tribunal also held that\u00a0 Indexation erroneously taken at 852 instead of 785. Revision is held to be valid. (AY. 2012-13)\u00a0\u00a0 \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cost of improvement-Freehold conversion charges  stamp duty, etc-Revision was held to be not valid-Indexation erroneously taken at 852 instead of 785-Revision is held to be valid. [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":[21],"tags":[],"class_list":["post-27876","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7fC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27876","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=27876"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27876\/revisions"}],"predecessor-version":[{"id":27877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27876\/revisions\/27877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}