{"id":3336,"date":"2018-12-20T05:32:43","date_gmt":"2018-12-20T05:32:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harphool-jat-v-ito-2018-66-itr-7snjaipurtrib\/"},"modified":"2018-12-20T05:32:43","modified_gmt":"2018-12-20T05:32:43","slug":"harphool-jat-v-ito-2018-66-itr-7snjaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harphool-jat-v-ito-2018-66-itr-7snjaipurtrib\/","title":{"rendered":"Harphool Jat v. ITO (2018) 66 ITR 7(SN)(Jaipur)(Trib)"},"content":{"rendered":"<p>Tribunal held that in terms of section 50C(2)(a) of the Act, where the Assessee has objected that the stamp duty valuation exceeds the FMV of the property on date of transfer, AO is required to refer the matter to Valuation Officer. Accordingly, the Tribunal remanded the matter to AO for referring the matter to Valuation Officer and recomputes the capital gains. (ITA No. 1080\/JP\/2016 dt. 06\/07\/2018) (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration &#8211; Stamp valuation \u2013 Disputed valuation adopted by stamp duty authorities before AO \u2013 AO is required to refer the matter of valuation to Valuation Officer.[ 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_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":[1],"tags":[],"class_list":["post-3336","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-RO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3336","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=3336"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3336\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}