{"id":30631,"date":"2022-10-30T15:41:49","date_gmt":"2022-10-30T10:11:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sai-bhargavnath-infra-v-acit-2022-bcaj-october-p-69-pune-trib\/"},"modified":"2022-10-30T15:41:49","modified_gmt":"2022-10-30T10:11:49","slug":"sai-bhargavnath-infra-v-acit-2022-bcaj-october-p-69-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sai-bhargavnath-infra-v-acit-2022-bcaj-october-p-69-pune-trib\/","title":{"rendered":"Sai Bhargavnath Infra v. ACIT (2022) BCAJ -October -P. 69 (Pune )( Trib)"},"content":{"rendered":"<p>Held that proviso to section 43CA which provide for a tolerance limit of 10 percent has been introduced by the Finance , Act , 2020\u00a0 w.e.f\u00a0 1<sup>st<\/sup> April\u00a0 20021 being beneficial in nature is retrospective . ( TS. 658-ITAT-2022 (Pune ) dt . 17 -8 -2022) ( AY. 2014 -15)<\/p>\n<p><strong>\u00a0<\/strong><\/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 \u2013 Stamp valuation- Proviso to section providing  for tolerance  limit of 10 percent  , being beneficial in nature is , retrospective .     [ 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-30631","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Y3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30631","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=30631"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30631\/revisions"}],"predecessor-version":[{"id":30632,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30631\/revisions\/30632"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}