{"id":323,"date":"2018-04-29T14:44:27","date_gmt":"2018-04-29T14:44:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-southern-steel-ltd-2018-61-itr-126-hyd-trib\/"},"modified":"2018-04-29T14:44:27","modified_gmt":"2018-04-29T14:44:27","slug":"ito-v-southern-steel-ltd-2018-61-itr-126-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-southern-steel-ltd-2018-61-itr-126-hyd-trib\/","title":{"rendered":"ITO v. Southern Steel Ltd.  (2018)  61 ITR  126 (Hyd) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; when the sale was distress sale and transactions between Government entities S. 50C  provision cannot be applied . ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation \u2013 Distress sale -Transactions between Government entities, provision cannot be applied . [ S. 45 ]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-323","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/323","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=323"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/323\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}